Overview Part 1: New Chapters 2B and 2C of Part 14 of ITA 2007 Section 835V: Exceptions: notices and information
1238.This section provides:
	for the circumstances in which an obligation or liability of a non‑UK resident does not attach to the non‑UK resident’s UK representative (subsections (1) and (2));
	that a UK representative which is an independent agent is only required to do what is practicable for the representative to do in discharging the representative’s obligations to provide information (subsections (3) to (5));
	that, if the UK representative has only provided so much information as it is practicable for the representative to provide, the non‑UK resident is not discharged from the non‑UK resident’s obligations to provide the whole of the information (subsection (6)); and
	for the circumstances in which a non‑UK resident is not bound by the mistakes of the UK representative (subsection (7)).
It is based on paragraphs 3 and 4 of Schedule 23 to FA 1995.
1239.In the definition of “information” in subsection (8), the words “to the Commissioners for Her Majesty’s Revenue and Customs or to any officer of Revenue and Customs” have been substituted for the words “to the Board or any officer of the Board” in the source legislation. This gives effect to section 50(1) and (2) of CRCA which require references to the terms in the source legislation to be taken as references to the substituted terms.