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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 818
The independent investment manager conditions
Section 818 sets out the five conditions that must all be satisfied for an investment transaction carried out by a UK-based investment manager on behalf of a non-UK resident to qualify as meeting the "independent investment manager conditions".
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.