SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 11UK representatives of non-UK residents
Income Tax Act 2007 (c. 3)
283
1
Amend section 817 (independent broker conditions) as follows.
2
In subsection (3) omit “by the broker”.
3
In subsection (5) for “section 126 of, and Schedule 23 to, FA 1995” substitute “
Chapter 2B of this Part, or of Chapter 1 of Part 7A of TCGA 1992,
”
.