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Contents

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: conditions for approval: contents
  2. Investment trusts: conditions for approval: 15 per cent retention

CTM47230 | Investment trusts: conditions for approval: 15 per cent retention

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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