Overview Part 1: New Chapters 2B and 2C of Part 14 of ITA 2007 Section 835L: The independent broker conditions
1214.This section sets out the conditions to be met if, in accordance with section 835H, a broker in the United Kingdom is not to be the UK representative of a non-UK resident in relation to a transaction carried out on behalf of the non-UK resident by the broker. It is based on section 127(2) of FA 1995.