Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Company Taxation Manual

CTM48000 · Authorised investment funds

  • CTM48100 · Collective investment schemes: general
  • CTM48150 · Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO)
  • CTM48200 · Authorised investment funds (AIFs): taxation of funds
  • CTM48400 · Authorised investment funds (AIFs): structure, arrangement and tax status of funds
  • CTM48500 · Taxation of participants within the charge to CT
  • CTM48550 · Taxation of participants within the charge to IT
  • CTM48600 · Authorised investment funds (AIFs): gross payment of interest distributions
  • CTM48700 · Authorised investment funds (AIFs): qualified investor schemes
  1. Company Taxation Manual
  2. Authorised investment funds: contents

CTM48000 | Authorised investment funds: contents

From HM Revenue & Customs · Company Taxation Manual

Authorised investment funds (AIFs) are a variety of collective investment scheme. Guidance on AIFs and other types of investment scheme or fund is now in the Investment Funds Manual. See IFM01000.

Contents8 entries

  1. CTM48100Authorised investment funds: collective investment schemes: general: contents
  2. CTM48150Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO): contents
  3. CTM48200Authorised investment funds (AIFs): taxation of funds: contents
  4. CTM48400Authorised investment funds (AIFs): structure, arrangement and tax status of funds: contents
  5. CTM48500Authorised investment funds: taxation of participants within the charge to CT: contents
  6. CTM48550Authorised investment funds: taxation of participants within the charge to IT: contents
  7. CTM48600Authorised investment funds (AIFs): gross payment of interest distributions: contents
  8. CTM48700Authorised investment funds (AIFs): qualified investor schemes: contents
PreviousNext
PrivacyTerms