Statute
Section 835S — Income Tax Act 2007: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 835S 1 This section applies for the purposes of this Chapter. 2 “ Branch or agency ” means any factorship, agency, receivership, branch or management. 3 “ Investment manager ” and “investment transaction” have the same meanings as in Chapter 1 (see section 827). 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Provision made in regulations under subsection (4) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.
Official source: legislation.gov.uk
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