CHAPTER 5E Disguised investment management fees
From legislation.gov.uk
Contents
- Section 809EZA Disguised investment management fees: charge to income tax
- Section 809EZB Meaning of “management fee” in section 809EZA
- Section 809EZC Meaning of “carried interest” in section 809EZB
- Section 809EZD Sums treated as “carried interest” for purposes of section 809EZB
- Section 809EZDA Sums arising to connected persons other than companies
- Section 809EZDB Sums arising to connected company or unconnected person
- Section 809EZE Interpretation of Chapter
- Section 809EZF Disguised investment management fees: anti-avoidance
- Section 809EZG Disguised investment management fees: avoidance of double taxation
- Section 809EZH Powers to amend Chapter