Section 835R Supplementary provisionF1
For the purposes of this Chapter a person is to be regarded as carrying out a transaction on behalf of another if the person—
undertakes the transaction, whether on behalf of or to the account of the other, or
gives instructions for it to be so carried out by another.
In the case of a person who acts as a broker or investment manager as part only of a business, this Chapter has effect as if that part were a separate business.
Annotations
Textual amendments
- F1
S. 835R 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. 16 (with Sch. 9 paras. 1-9, 22)
Notes on Chapter 2B
Textual amendments
- 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)