[835E Branch or agency treated as UK representative]
Income Tax Act 2007 (2007 c 3) | Legislation

[Branches and agencies]

[835E  Branch or agency treated as UK representative]

[(1)     This section applies if a non-UK resident carries on (alone or in partnership) any trade, profession or vocation through a branch or agency in the United Kingdom.

(2)     The branch or agency is the UK representative of the non-UK resident in relation to—

(a)     the amount of any income from the trade, profession or vocation that arises (directly

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