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Changes over time for: Section 827


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 21/07/2008
Status:
Point in time view as at 01/04/2008. This version of this provision has been superseded.

Status
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Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 827.

Changes to Legislation
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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.
(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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