Statute
Section 809EZF — Income Tax Act 2007: Disguised investment management fees: anti-avoidance
Text of the provision Official document
Disguised investment management fees: anti-avoidance 809EZF In determining whether section 809EZA applies in relation to an individual, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that that section does not apply in relation to—
a the individual, or b the individual and one or more other individuals.
Official source: legislation.gov.uk
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