Section 357LH Meaning of “investment manager” and “investment transaction”F1
In this Chapter “investment manager” and “investment transaction” have the same meanings as in Chapter 2 of Part 24 (see section F21150).
Annotations
Textual amendments
- F1
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
- F2
Word in s. 357LH substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 21(3), 30