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Contents

Official guidance
Company Taxation Manual

CTM48700 · Authorised investment funds (AIFs): qualified investor schemes

  • CTM48705 · Introduction
  • CTM48710 · Genuine diversity of ownership condition
  • CTM48715 · Timing and transitional arrangements for the genuine diversity of ownership condition
  • CTM48720 · Consequences of breaching the genuine diversity of ownership condition
  • CTM48725 · The genuine diversity of ownership condition and HMRC enquiry powers
  • CTM48730 · Treatment of certain investors in periods up to 31 December 2008
  1. Authorised investment funds (AIFs): qualified investor schemes: contents
  2. Authorised investment funds (AIFs): qualified investor schemes: the genuine diversity of ownership condition and HMRC enquiry powers

CTM48725 | Authorised investment funds (AIFs): qualified investor schemes: the genuine diversity of ownership condition and HMRC enquiry powers

From HM Revenue & Customs · Company Taxation Manual

P Page archived. Guidance now in the Investment Funds Manual.

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