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, ”.