[835H Brokers]
Income Tax Act 2007 (2007 c 3) | Legislation

[835H Ìýµþ°ù´Ç°ì±ð°ù²õ±Õ

[(1)     This section applies if a non-UK resident carries on (alone or in partnership) a business through a broker in the United Kingdom.

(2)     The broker is not the

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