{
  "url": "https://openlegislation.uk/finance-act-2003-schedule-26-paragraph-33-designated-transactions-regulations-2003",
  "json_url": "https://openlegislation.uk/finance-act-2003-schedule-26-paragraph-33-designated-transactions-regulations-2003.json",
  "id": "uksi/2003/2173",
  "title": "The Finance Act 2003, Schedule 26, Paragraph 3(3) (Designated Transactions) Regulations 2003",
  "short_title": "Finance Act 2003, Schedule 26, Paragraph 3(3) (Designated Transactions) 2003",
  "long_title": "Section 150 of the Finance Act 2003 (c. 14) imposes obligations in relation to corporation tax on the UK representative of a non-resident company. Section 148 of that Act explains the concept of permanent establishment for the purposes of the Tax Acts. Paragraph 3 of Schedule 26 sets out circumstances in which an investment manager is not to be regarded as a UK representative but as an independent agent.",
  "citation": "S.I. 2003/2173",
  "type": "uksi",
  "year": "2003",
  "number": "2173",
  "version": "current",
  "date": "2003-08-21",
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    },
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      "extent": null,
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    {
      "path": "regulation/2",
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      "heading": "Designated transaction",
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/2173/pdfs/uksi_20032173_en.pdf"
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  "made_under": [
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2173",
    "retrieved_at": "2026-10-29T06:00:47.822485+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}