# Finance Act 2008, Section 38: Non-residents: investment managers


Schedule 16 contains provision about—
(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
(b) 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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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/38 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.