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Legislation
Income Tax Act 2007

Crossheading The independent investment manager conditions

  • Section 835M The independent investment manager conditions
  • Section 835N Investment managers: the 20% rule
  • Section 835O Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”
  • Section 835P Treatment of transactions where 20% rule not met
  • Section 835Q Application of 20% rule to collective investment schemes
  1. Chapter 2B UK representative of non-UK resident
  2. Crossheading The independent investment manager conditions

Crossheading The independent investment manager conditions

From legislation.gov.uk

Contents

  1. Section 835M The independent investment manager conditions
  2. Section 835N Investment managers: the 20% rule
  3. Section 835O Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”
  4. Section 835P Treatment of transactions where 20% rule not met
  5. Section 835Q Application of 20% rule to collective investment schemes
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