{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-5",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-5.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/6/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "After section 835F insert—\n“Persons who are not UK representatives\nAgents\n835G (1) This section applies if a non-UK resident carries on (alone or in partnership) a business through an agent in the United Kingdom.\n(2) The agent is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) arising to the non-UK resident from—\n(a) so much of the non-UK resident's business as relates to disregarded transactions, or\n(b) property or rights which, as a result of disregarded transactions, are used by, or held by or for, the agent on behalf of the non-UK resident.\n(3) “Disregarded transactions” are transactions—\n(a) carried out through the agent in the United Kingdom, and\n(b) in respect of which the agent does not act in the course of carrying on a regular agency for the non-UK resident.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/5",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}