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Section 38: Non-residents: investment managers

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

Schedule 16 contains provision about—

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
profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.