Version Superseded: 21/07/2008
Point in time view as at 01/04/2008. This version of this provision has been superseded.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 827.
(1)In this Chapter “investment manager” means a person who provides investment management services.
(2)In this Chapter “investment transaction” means—
(a)transactions in shares, stock, futures contracts, options contracts or securities of any description not mentioned in this paragraph, but excluding futures contracts or options contracts relating to land,
(b)transactions consisting in the buying or selling of any foreign currency or in the placing of money at interest, and
(c)such other transactions as the Treasury may by regulations designate for the purposes of this section.
(3)For the purposes of subsection (2) a contract is not prevented from being a futures contract or an options contract by the fact that a party is or may be entitled to receive or liable to make, or entitled to receive and liable to make, only a payment of a sum (as opposed to a transfer of assets other than money) in full settlement of all obligations.
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