[863H Election for special provision for alternative investment fund managers to apply]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Alternative investment fund managers]

[863H  Election for special provision for alternative investment fund managers to apply]

[(1)     Section 863I applies in relation to an AIFM trade of an AIFM firm if the AIFM firm elects for that section to apply.

(2)

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