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Contents

Official guidance

Company Taxation Manual

CTM48150 · Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO)

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CTM48155 · Introduction
CTM48160 · Criteria required to meet the GDO
CTM48165 · Advance clearance procedure
CTM48170 · What information should HMRC consider to check that the GDO has been met
CTM48175 · What information should HMRC consider in respect of the continuing requirement under Condition C of the GDO

Authorised investment funds (AIFs): genuine diversity of ownership condition (GDO): contents
Introduction

CTM48155 | Introduction

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.