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Income Tax Act 2007
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There are currently no known outstanding effects for the Income Tax Act 2007, Section 818.
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818The independent investment manager conditionsU.K.
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Nodiadau Esboniadol
(1)The independent investment manager conditions are met in relation to an investment transaction carried out on behalf of a non-UK resident by an investment manager in the United Kingdom [F1if conditions A to E are met.]
(2)Condition A is that at the time of the transaction the investment manager is carrying on a business of providing investment management services.
(3)Condition B is that the transaction is carried out in the ordinary course of that business.
(4)Condition C is that, when the investment manager acts on behalf of the non-UK resident in relation to the transaction, the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.
(5)Condition D is that the requirements of the 20% rule are met (see section 819).
(6)Condition E is that the remuneration which the investment manager receives in respect of the transaction for the provision of investment management services to the non-UK resident is not less than is customary for that class of business.
F2(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 818(1) substituted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by Finance Act 2008 (c. 9), Sch. 16 para. 10(2)
F2S. 818(7) omitted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 16 para. 10(3)
F3S. 818(8) omitted (21.7.2008 with effect in accordance with Sch. 16 para. 11(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 16 para. 10(3)
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