827Meaning of “investment manager” and “investment transaction”U.K.
This section has no associated Explanatory Notes
(1)In this Chapter “investment manager” means a person who provides investment management services.
[F1(2)In this section “investment transaction” means any transaction of a description specified for the purposes of this section in regulations made by the Commissioners for Her Majesty's Revenue and Customs.
(3)Provision made in regulations under subsection (2) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.]
Textual Amendments
F1S. 827(2)(3) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 16 paras. 5(2), 11(4) (with Sch. 16 para. 11(5)(6))