Branch or agency, meaning

Chargeable gains

Residence requirements

Deemed disposals

Investment managers

UK representative


Alternative finance arrangements

Application of legislation to

Branch or agency treated as

Branch or agency, meaning


Company's income, application

Criminal offences and penalties



Independent agent, meaning

Independent broker conditions

Independent investment manager conditions

Information and notices

Investment managers

Lloyd's agents

Non-UK resident, meaning

Notices and information

Obligations and liabilities

Partnerships, trade or profession carried on in

Penalties and criminal offences

Transactions on behalf of another

Unilateral relief