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17U.K.After section 835R insert—
(1)This section applies for the purposes of this Chapter.
(2)“Branch or agency” means any factorship, agency, receivership, branch or management.
(3)“Investment manager” has the same meaning as in Chapter 1 (see section 827).
(4)“Investment transaction” means any transaction of a description specified for the purposes of this section in regulations made by the Commissioners for Her Majesty's Revenue and Customs.
(5)Provision made in regulations under subsection (4) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.”