SCHEDULES
SCHEDULE 16Non-residents: investment managers
Part 3Non-residents liable to tax: disregarded investment income or profits
ITA 2007
10
1
Section 818 of ITA 2007 (the independent investment manager conditions) is amended as follows.
2
In subsection (1), for the words from “if” to the end substitute “
if conditions A to E are met.
”
3
Omit subsections (7) and (8).