{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-9",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "After section 835J insert—\n“Lloyd's agents\n835K (1) This section applies if—\n(a) a non-UK resident (“X”) is a member of Lloyd's, and\n(b) an amount within section 835E(2) arises to X from X's underwriting business.\n(2) A person who has been X's members' agent or the managing agent of the syndicate in question is not the UK representative of X in relation to the amount or to matters connected with the amount.\n(3) For the purposes of this section—\n(a) X is a member of Lloyd's if X is a member within the meaning of Chapter 3 of Part 2 of FA 1993, and\n(b) “members' agent” and “managing agent” are to be construed in accordance with section 184 of that Act.”",
  "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/9",
    "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."
}