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Legislation

Income Tax Act 2007

Crossheading The independent investment manager conditions

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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

The independent investment manager conditions
Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”

Section 835O | Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed