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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Alternative investment fund managers

  • Section 863H Election for special provision for alternative investment fund managers to apply
  • Section 863I Allocation of profit to the AIFM firm
  • Section 863J Vesting of remuneration represented by the allocated profit
  • Section 863K Vesting statements
  • Section 863L The AIFMD remuneration guidelines
  1. Alternative investment fund managers
  2. The AIFMD remuneration guidelines

Section 863L | The AIFMD remuneration guidelines

From legislation.gov.uk

In sections 863I to 863K “the AIFMD remuneration guidelines” means the “Guidelines on Sound Remuneration Policies under the AIFMD” issued by the European Securities and Markets Authority on 3 July 2013 (ESMA/2013/232).

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