SCHEDULES

F1SCHEDULE 26Non-resident companies: transactions through broker, investment manager or Lloyd’s agent

Section 152

Annotations:
Amendments (Textual)
F1

Sch. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 421, Sch. 3 Pt. 1 (with Sch. 2)

F1Introduction

F11

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F1Brokers

F12

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F1Investment managers

F13

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F1Investment managers: the 20% rule

F14

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F1Investment managers: application of 20% rule to collective investment schemes

F15

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F1Profits attributable to permanent establishment: disregard of profits of certain investment transactions

F15A

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F1Lloyd’s agents

F16

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F1General supplementary provisions

F17

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