In this Chapter "non-UK resident" means a person who is not resident in the United Kingdom.
In this Chapter "independent agent", in relation to a non-UK resident ("X"), means a person who is the UK representative of X in respect of any agency in which the person is acting on behalf of X in an independent capacity.
For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.