Statute
Section 357LA — Corporation Tax Act 2010: Agent of independent status
Text of the provision Official document
Agent of independent status 357LA 1 A company is not regarded as having a NI RE by reason of the fact that it carries on business in Northern Ireland through an agent of independent status acting in the ordinary course of the agent's business.
2 Sections 357LC to 357LI apply for the purpose of supplementing subsection (1) in relation to transactions carried out on behalf of a company by a person in Northern Ireland acting as—
a a broker (section 357LC),
b an investment manager (sections 357LD to 357LH), or c a members' or managing agent at Lloyd's (section 357LI).
Official source: legislation.gov.uk
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