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Contents

Legislation
Corporation Tax Act 2010

Crossheading Investment managers

  • Section 357LD The independent investment manager conditions
  • Section 357LE Investment managers: the 20% rule
  • Section 357LF Section 357LE: interpretation
  • Section 357LG Application of 20% rule to collective investment schemes
  • Section 357LH Meaning of “investment manager” and “investment transaction”
  1. Investment managers
  2. Meaning of “investment manager” and “investment transaction”

Section 357LH | Meaning of “investment manager” and “investment transaction”

From legislation.gov.uk

In this Chapter “investment manager” and “investment transaction” have the same meanings as in Chapter 2 of Part 24 (see section 1150).

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