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Legislation
Income Tax Act 2007

Crossheading The independent investment manager conditions

  • Section 818 The independent investment manager conditions
  • Section 819 Investment managers: the 20% rule
  • Section 820 Meaning of “qualifying period”
  • Section 821 Meaning of “relevant disregarded income”
  • Section 822 Meaning of “beneficial entitlement”
  • Section 823 Treatment of transactions where requirements of 20% rule not met
  • Section 824 Application of 20% rule to collective investment schemes
  1. Income Tax Act 2007
  2. /
  3. /Chapter 1 Limits on liability to income tax of non-UK residents

Crossheading The independent investment manager conditions

From legislation.gov.uk

Contents

  1. Section 818 The independent investment manager conditions
  2. Section 819 Investment managers: the 20% rule
  3. Section 820 Meaning of “qualifying period”
  4. Section 821 Meaning of “relevant disregarded income”
  5. Section 822 Meaning of “beneficial entitlement”
  6. Section 823 Treatment of transactions where requirements of 20% rule not met
  7. Section 824 Application of 20% rule to collective investment schemes
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