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Contents

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

The independent investment manager conditions
Treatment of transactions where requirements of 20% rule not met

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

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed