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. .
Contents8 entries
- CTM48100Authorised investment funds: collective investment schemes: general: contents
- CTM48150Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO): contents
- CTM48200Authorised investment funds (AIFs): taxation of funds: contents
- CTM48400Authorised investment funds (AIFs): structure, arrangement and tax status of funds: contents
- CTM48500Authorised investment funds: taxation of participants within the charge to CT: contents
- CTM48550Authorised investment funds: taxation of participants within the charge to IT: contents
- CTM48600Authorised investment funds (AIFs): gross payment of interest distributions: contents
- CTM48700Authorised investment funds (AIFs): qualified investor schemes: contents