Section 835G AgentsF1

(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.

Annotations

F1: 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)

F1: 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)