817 The independent broker conditions
Income Tax Act 2007 (2007 c 3) | Legislation

The independent broker conditions

817  The independent broker conditions

(1)     The independent broker conditions are met in relation to a transaction carried out on behalf of a non-UK resident by a broker in the United Kingdom if—

(a)     conditions A to D are met, if this section applies for the purposes of section 813, or

(b)     conditions A to C and E are met, if

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