36 Disguised investment management fees
Finance Act 2016 (2016 c 24) | Legislation

Disguised Fees and Carried Interest

36  Disguised investment management fees

(1)     Section 809EZA of ITA 2007 (disguised investment management fees: charge to income tax) is amended as specified in subsections (2) and (3).

(2)     In subsection (3)—

(a)     in paragraph (a), for “performs” substitute “at any

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