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Taxation (International and Other Provisions) Act 2010

Part 11: UK representatives of non-UK residents

Section 817 of ITA: The independent broker conditions

1431.The words “by the broker” in subsection (3) are omitted as otiose. This amendment conforms the wording of section 817(3) with that of section 835L(3). Like section 835L (inserted in ITA by Part 1 of Schedule 6 to this Act), section 817 is based on section 127(2) of FA 1995.

Section 824 of ITA: Application of 20% rule to collective investment schemes

1432.This amendment adds words at the end of subsection (2) to provide clarification that the amounts in subsection (1) arise or accrue from the transaction referred to in subsection (2). These are the same words as are included in section 835Q(2) of ITA inserted by Part 1 of Schedule 6 to this Act (see the commentary on that Schedule).

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