Statute
Section 935 — Income Tax Act 2007: PEP and ISA managers
Text of the provision Official document
PEP and ISA managers 935 1 A payment is an excepted payment if each of the following conditions is met in relation to the payment.
2 The person to whom the payment is made must be, or must be the nominee of, the plan manager of a plan of a kind to which regulations under Chapter 3 of Part 6 of ITTOIA 2005 (income from individual investment plans) apply.
3 The plan manager must receive the payment in respect of investments under the plan.
Official source: legislation.gov.uk
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