Section 835S Interpretation of ChapterF1

(1)

This section applies for the purposes of this Chapter.

(2)

“Branch or agency” means any factorship, agency, receivership, branch or management.

(3)

“Investment manager” F2and “investment transaction” have the same meanings as in Chapter 1 (see section 827).

F3(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

Provision made in regulations under subsection (4) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.

Annotations

Textual amendments

F1: S. 835S 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. 17 (with Sch. 9 paras. 1-9, 22)
F2: Words in s. 835S(3) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 24(2)(a), 30
F3: S. 835S(4) omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 24(2)(b), 30

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)

Notes on Supplementary

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)