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Contents

Official guidance
Company Taxation Manual

CTM48550 · Authorised investment funds: taxation of participants within the charge to IT

  • CTM48575 · Financial traders and diversely owned AIFs: special rules
  • CTM48580 · Financial traders and diversely owned AIFs: meaning of "financial trader"
  • CTM48555 · Dividend distributions
  • CTM48560 · Interest distributions
  • CTM48565 · Disposals
  • CTM48570 · Financial traders and diversely owned AIFs
  1. Authorised investment funds: taxation of participants within the charge to IT: contents
  2. Authorised investment funds: taxation of participants within the charge to IT: financial traders and diversely owned AIFs

CTM48570 | Authorised investment funds: taxation of participants within the charge to IT: financial traders and diversely owned AIFs

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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