SCHEDULES

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

Part 3 U.K.Non-residents liable to tax: disregarded investment income or profits

FA 2003U.K.

F17U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 16 paras. 7-9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F18U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 16 paras. 7-9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F19U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 16 paras. 7-9 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

ITA 2007U.K.

10(1)Section 818 of ITA 2007 (the independent investment manager conditions) is amended as follows.U.K.

(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).