Statute
Section 1153 — Corporation Tax Act 2010: Miscellaneous
Text of the provision Official document
Miscellaneous 1153 1 For the purposes of this Chapter a person is regarded as carrying out a transaction on behalf of another if the person—
a undertakes the transaction, whether on behalf of or to the account of the other, or b gives instructions for it to be so carried out by another.
2 In the case of a person who acts as a broker or investment manager as part only of a business, this Chapter has effect as if that part were a separate business.
Official source: legislation.gov.uk
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