Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax Act 2007

Crossheading The independent investment manager conditions

Find in this level

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

Income Tax Act 2007
The independent investment manager conditions

Section 822 | Meaning of “beneficial entitlement”

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 820-824 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(a), 30

Privacy Cookies Terms