OpenLegislation

Paragraph 18 Removal of disregard of certain chargeable profits attributable to permanent establishment represented by investment manager

United Kingdom

(1)

Omit section 1152 (investment managers: disregard of certain chargeable profits).

(2)

In consequence of the amendment made by sub-paragraph (1), in section 20 of CTA 2009 (profits attributable to permanent establishment: introduction), omit subsection (3).