# Taxation (International and Other Provisions) Act 2010, Paragraph 9


After section 835J insert—
“Lloyd's agents
835K (1) This section applies if—
(a) a non-UK resident (“X”) is a member of Lloyd's, and
(b) an amount within section 835E(2) arises to X from X's underwriting business.
(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.
(3) For the purposes of this section—
(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
(b) “members' agent” and “managing agent” are to be construed in accordance with section 184 of that Act.”

---
Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/6/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-6/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.