[454A Investments held by investment managers]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Investment managers]

[454A  Investments held by investment managers]

[(1)     This section applies where—

(a)     an entity (“S”) [would, apart from this section, be a member of a worldwide group] as a result of one or more other members of the group managing S and holding rights or

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