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Contents

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”

Investment managers
Application of 20% rule to collective investment schemes

Section 1149 | Application of 20% rule to collective investment schemes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed