835SInterpretation of Chapter

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.