Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 16 U.K. Non-residents: investment managers

Part 2 U.K. Eligibility to be agent of independent status

ITA 2007 U.K.

6 (1) Section 1014(2) (orders and regulations under the Income Tax Acts: excluded powers) is amended as follows. U.K.

(2) In paragraph (g)(iia), omit “and”.

(3) After paragraph (g)(iia) insert—

“(iib) section 827(2) (meaning of “investment transaction”), and”.