CTM48500 | Authorised investment funds: taxation of participants within the charge to CT: contents
From HM Revenue & Customs · Company Taxation Manual
Contents8 entries
- CTM48540Authorised investment funds: taxation of participants within the charge to CT: financial traders and diversely owned AIFs: meaning of "financial trader"
- CTM48505Authorised investment funds: taxation of participants within the charge to CT: loan relationships
- CTM48510Collective investment schemes: authorised investment funds: taxation of participants within the charge to CT: non-qualifying investments test
- CTM48515authorised investment funds: taxation of participants within the charge to CT: dividend distributions
- CTM48520Authorised investment funds: taxation of participants within the charge to CT: interest distributions
- CTM48525Authorised investment funds: taxation of participants within the charge to CT: disposals of units
- CTM48530Authorised investment funds: taxation of participants within the charge to CT: financial traders and diversely owned AIFs
- CTM48535Authorised investment funds: taxation of participants within the charge to CT: financial traders and diversely owned AIFs: special rules