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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1035Profits from agencies, etc.

[ITA67 s201]

[1]>A non-resident person<[1][1]>Subject to section 1035A, a non-resident person<[1] 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.


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Substituted by FA03 s51(1)(a). This section is deemed to have applied in respect of chargeable periods commencing on or after 1 January 2002.