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Official guidance
Company Taxation Manual

CTM47200 · Investment trusts: conditions for approval

  • CTM47205 · Residence and close control
  • CTM47210 · Income
  • CTM47212 · Income: trading profits
  • CTM47215 · 15 per cent holding
  • CTM47220 · Official UK listing
  • CTM47225 · Prohibited distributions
  • CTM47230 · 15 per cent retention
  1. Investment Trusts: contents
  2. Investment trusts: conditions for approval: contents

CTM47200 | Investment trusts: conditions for approval: contents

From HM Revenue & Customs · Company Taxation Manual

Contents7 entries

  1. CTM47205Investment trusts: conditions for approval: residence and close control
  2. CTM47210Investment trusts: conditions for approval: income
  3. CTM47212Investment trusts: conditions for approval: income: trading profits
  4. CTM47215Investment trusts: conditions for approval: 15 per cent holding
  5. CTM47220Investment trusts: conditions for approval: official UK listing
  6. CTM47225Investment trusts: conditions for approval: prohibited distributions
  7. CTM47230Investment trusts: conditions for approval: 15 per cent retention
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