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Schedule 26 Non-resident companies: transactions through broker, investment manager or Lloyd’s agentF1

United Kingdom Repealed

  1. Introduction
  2. Brokers
  3. Investment managers
  4. Investment managers: the 20% rule
  5. Investment managers: application of 20% rule to collective investment schemes
  6. Profits attributable to permanent establishment: disregard of profits of certain investment transactions
  7. Lloyd’s agents
  8. General supplementary provisions

Annotations

Textual amendments

F1

Sch. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2)