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Legislation
Finance Act 2003

SCHEDULE 26 Non-resident companies: transactions through broker, investment manager or Lloyd’s agent

  • Crossheading Introduction
  • Crossheading Brokers
  • Crossheading Investment managers
  • Crossheading Investment managers: the 20% rule
  • Crossheading Investment managers: application of 20% rule to collective investment schemes
  • Crossheading Profits attributable to permanent establishment: disregard of profits of certain investment transactions
  • Crossheading Lloyd’s agents
  • Crossheading General supplementary provisions
  1. Finance Act 2003
  2. Non-resident companies: transactions through broker, investment manager or Lloyd’s agent

Schedule 26 | Non-resident companies: transactions through broker, investment manager or Lloyd’s agent F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Introduction

(1)Repealed

Brokers

(2)Repealed

Investment managers

(3)Repealed

Investment managers: the 20% rule

(4)Repealed

Investment managers: application of 20% rule to collective investment schemes

(5)Repealed

Profits attributable to permanent establishment: disregard of profits of certain investment transactions

(5A)Repealed

Lloyd’s agents

(6)Repealed

General supplementary provisions

(7)Repealed

Notes

  1. F1

    Sch. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2)

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