Part 2 Amendments to CTA 2010
United Kingdom
- 10Introduction
- 11General interpretation
- 12Dependent agents
- 13Independent agents
- 14Meaning of “closely related”
- 15Independent investment manager conditions not sole means of showing independent status
- 16Removal of the 20% rule
- 17New definition of “investment transaction”
- 18Removal of disregard of certain chargeable profits attributable to permanent establishment represented by investment manager
- 19Lloyd’s agents
- 20Lloyd’s agents
- 21Northern Ireland regional establishments