44 Disguised investment management fees
Finance (No 2) Act 2015 (2015 c 33) | Legislation

44  Disguised investment management fees

(1)     In section 809EZB of ITA 2007 (disguised investment management fees: meaning of “management fee”), after subsection (2) insert—

“(2A)     For the purposes of subsection (2)(b), the return on the investment is reasonably comparable to the return to external investors on the

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