Corporation Tax Act 2010 section 1152

Investment managers: disregard of certain chargeable profits

Section 1152 deals with situations where a UK-based investment manager acts on behalf of a non-UK resident company and is treated as that company's permanent establishment in the UK, setting out when certain investment profits can be excluded from the profits attributed to that permanent establishment.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.