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Legislation

Income Tax Act 2007

Crossheading Supplementary

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Section 825 Meaning of “disregarded savings and investment income”
Section 826 Meaning of “disregarded annual payments”
Section 827 Meaning of “investment manager” and “investment transaction”
Section 828 Transactions through brokers and investment managers

Chapter 1 Limits on liability to income tax of non-UK residents
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 825 Meaning of “disregarded savings and investment income”
Section 826 Meaning of “disregarded annual payments”
Section 827 Meaning of “investment manager” and “investment transaction”
Section 828 Transactions through brokers and investment managers