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Legislation

Income Tax Act 2007

Crossheading The independent investment manager conditions

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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 823 | Treatment of transactions where requirements of 20% rule not met

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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

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