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Contents

Official guidance

Company Taxation Manual

CTM47200 · Investment trusts: conditions for approval

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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

Investment trusts: conditions for approval: contents
Investment trusts: conditions for approval: income

CTM47210 | Investment trusts: conditions for approval: income

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual