# Taxation (International and Other Provisions) Act 2010, Paragraph 22


After section 835W insert—
“Indemnities
835X (1) An independent agent of a non-UK resident is entitled to be indemnified for the amount of any liability of the non-UK resident which the agent has discharged by virtue of section 835U.
(2) An independent agent of a non-UK resident is entitled to retain, from the sums mentioned in subsection (3), amounts sufficient to meet any liabilities which by virtue of section 835U the agent has discharged or to which the agent is subject.
(3) The sums are those which—
(a) (ignoring subsection (2)) are due from the independent agent to the non-UK resident, or
(b) are received by the independent agent on behalf of the non-UK resident.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/22 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.