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 835Y
Meaning of "independent agent"
Section 835Y defines the term "independent agent" as it applies to a non-UK resident's representative in the United Kingdom, and sets out the conditions that must be met for a person to qualify as acting in an independent capacity.
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.