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).