# Finance Act 2026, Paragraph 18: Removal of disregard of certain chargeable profits attributable to permanent establishment represented by investment manager

Extent: E+W+S+N.I.

(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).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/7/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.