Subject to section 1035A, a non-resident person shall be assessable and chargeable to income tax in respect of any profits or gains arising, whether directly or indirectly, through or from any factorship, agency, receivership, branch or management, and shall be so assessable and chargeable in the name of the factor, agent, receiver, branch or manager.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards