Part 2Income tax, corporation tax and capital gains tax_general
Other business and investment measures
38Non-residents: investment managers
Schedule 16 contains provision about—
(a)
the eligibility of an investment manager to be the UK representative of a non-resident, or an agent of independent status in relation to a non-resident, and
(b)
profits or income of non-residents that are to be disregarded if derived from certain investment transactions carried out by investment managers.