Section 835O Meaning of “qualifying period”, “relevant disregarded income” and “beneficial entitlement”F1
Repealed
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Annotations
Textual amendments
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Ss. 835O-835Q omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(b), 30
Notes on Chapter 2B
Textual amendments
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Pt. 14 Ch. 2B inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 1 (with Sch. 9 paras. 1-9, 22)
Notes on The independent investment manager conditions
Textual amendments
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S. 835M and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 11 (with Sch. 9 paras. 1-9, 22)