Section 835G — Income Tax Act 2007: Agents

Agents 835G 1 This section applies if a non-UK resident carries on (alone or in partnership) a business through an agent in the United Kingdom.

2 The agent is not the UK representative of the non-UK resident in relation to an amount within section 835E(2) arising to the non-UK resident from—

a so much of the non-UK resident's business as relates to disregarded transactions, or b property or rights which, as a result of disregarded transactions, are used by, or held by or for, the agent on behalf of the non-UK resident. 3 “Disregarded transactions” are transactions—

a carried out through the agent in the United Kingdom, and b in respect of which the agent does not act in the course of carrying on a regular agency for the non-UK resident.