Section 835S | Interpretation of Chapter

(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(4)Repealed

(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.