[809EZG Disguised investment management fees: avoidance of double taxation]
Income Tax Act 2007 (2007 c 3) | Legislation

[809EZG  Disguised investment management fees: avoidance of double taxation]

[(1)     This section applies where—

(a)     income tax is charged on an individual by virtue of section 809EZA in respect of a disguised fee, and

(b)     at any time, a tax (whether income tax or another tax) is charged on the individual [or another person] otherwise than by virtue of section 809EZA in relation to the disguised fee.

(2)     This section also applies where—

(a)     income tax is charged on an individual by virtue

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