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Contents

Official guidance
Company Taxation Manual

CTM48500 · Authorised investment funds: taxation of participants within the charge to CT

  • CTM48540 · Financial traders and diversely owned AIFs: meaning of "financial trader"
  • CTM48505 · Authorised investment funds: taxation of participants within the charge to CT: loan relationships
  • CTM48510 · Collective investment schemes: authorised investment funds: taxation of participants within the charge to CT: non-qualifying investments test
  • CTM48515 · authorised investment funds: taxation of participants within the charge to CT: dividend distributions
  • CTM48520 · Authorised investment funds: taxation of participants within the charge to CT: interest distributions
  • CTM48525 · Disposals of units
  • CTM48530 · Financial traders and diversely owned AIFs
  • CTM48535 · Financial traders and diversely owned AIFs: special rules
  1. Authorised investment funds: taxation of participants within the charge to CT: contents
  2. Authorised investment funds: taxation of participants within the charge to CT: interest distributions

CTM48520 | Authorised investment funds: taxation of participants within the charge to CT: interest distributions

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in Investment Funds Manual.

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