# Taxation of Chargeable Gains Act 1992, Section 271J: Meaning of “non-UK resident” and “independent agent”


(1) In this Chapter “non-UK resident” means a person who is not resident in the United Kingdom.
(2) 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.
(3) 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.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/section/271J (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-271J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.