Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 817
The independent broker conditions
Section 817 sets out the conditions that must be met for a UK broker acting on behalf of a non-UK resident to qualify as an "independent broker", so that certain transaction income can be disregarded for income tax purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.