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Taxation (International and Other Provisions) Act 2010

Section 835S: Interpretation of Chapter

1230.This section defines terms used in the Chapter. It is based on sections 126(8) and 127(12) and (13) of FA 1995.

1231.“Investment manager” is defined by cross‑reference to section 827 of ITA in which the definition of that term is itself based on section 127(12) of FA 1995.

1232.The transactions currently specified as “investment transactions” are set out in the Investment Manager (Specified Transactions) Regulations 2009 made under the powers in section 127(12) and (13) of FA 1995 and which came into force on 12 May 2009.

1233.The provision of section 127(17) of FA 1995 that section 993 of ITA (connected persons) applies for the purposes of section 127 of FA 1995 has not been rewritten. It is not required, as section 1021(1) of ITA applies section 993 for the purposes of ITA unless otherwise indicated.

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