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Legislation

Corporation Tax Act 2010

Crossheading Investment managers

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Section 1146 The independent investment manager conditions
Section 1147 Investment managers: the 20% rule
Section 1148 Section 1147: interpretation
Section 1149 Application of 20% rule to collective investment schemes
Section 1150 Meaning of “investment manager” and “investment transaction”

Corporation Tax Act 2010
Investment managers

Section 1148 | Section 1147: interpretation

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1148 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 16(2)(b), 30

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