Part 14Income tax liability: miscellaneous rules
F1Chapter 2BUK representative of non-UK resident
F2Persons who are not UK representatives
S. 835G and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 5 (with Sch. 9 paras. 1-9, 22)
835GAgents
1
This section applies if a non-UK resident carries on (alone or in partnership) a business through an agent in the United Kingdom.
2
The agent is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) arising to the non-UK resident from—
a
so much of the non-UK resident's business as relates to disregarded transactions, or
b
property or rights which, as a result of disregarded transactions, are used by, or held by or for, the agent on behalf of the non-UK resident.
3
“Disregarded transactions” are transactions—
a
carried out through the agent in the United Kingdom, and
b
in respect of which the agent does not act in the course of carrying on a regular agency for the non-UK resident.
Pt. 14 Ch. 2B inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 1 (with Sch. 9 paras. 1-9, 22)