Section 357LE Investment managers: the 20% ruleF2F1

Annotations

Textual amendments

F1

Ss. 357LE-357LG omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 21(2), 30

F2

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1