# Income Tax Act 2007, Section 835Y: Meaning of “independent agent”


(1) In this Chapter “independent agent”, in relation to a non-UK resident (“X”), means a person who is the UK representative of X in respect of any agency in which the person is acting on behalf of X in an independent capacity.
(2) For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.

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