Statute
Section 38 — Finance Act 2008: Non-residents: investment managers
Text of the provision Official document
Non-residents: investment managers 38 Schedule 16 contains provision about—
a the eligibility of an investment manager to be the UK representative of a non-resident, or an agent of independent status in relation to a non-resident, and b profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.
Official source: legislation.gov.uk
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