{
  "url": "https://openlegislation.uk/finance-act-2008/section-38",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-38.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Non-residents: investment managers",
  "text": "Schedule 16 contains provision about—\n(a) 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\n(b) profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/38",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}