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SCHEDULES

SCHEDULE 16Non-residents: investment managers

Part 2Eligibility to be agent of independent status

ITA 2007

6(1)Section 1014(2) (orders and regulations under the Income Tax Acts: excluded powers) is amended as follows.

(2)In paragraph (g)(iia), omit “and”.

(3)After paragraph (g)(iia) insert—

(iib)section 827(2) (meaning of “investment transaction”), and.