# Income Tax Act 2007, Section 835H: Brokers


(1) This section applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom.
(2) The broker is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) if—
(a) the amount is transaction income in relation to a transaction carried out through the broker in the United Kingdom on behalf of the non-UK resident, and
(b) the independent broker conditions are met in relation to the transaction (see section 835L).
(3) In subsection (2) “transaction income”, in relation to a transaction carried out through a broker in the United Kingdom on behalf of a non-UK resident, has the same meaning as in Chapter 1 (see section 814(5)).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/835H (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-835H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.