Part 2 U.K. Income tax, corporation tax and capital gains tax_general

Other business and investment measures U.K.

38 Non-residents: investment managers U.K.

Schedule 16 contains provision about—

(a) the eligibility of an investment manager to be the UK representative of a non-resident, or an agent of independent status in relation to a non-resident, and

(b) profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.