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Contents

Official guidance
Company Taxation Manual

CTM48810 · Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime

  • CTM48811 · Introduction
  • CTM48812 · Overview of conditions
  • CTM48813 · The property investment business condition
  • CTM48814 · Foreign equivalents to ‘UK-REITs’
  • CTM48815 · Intermediate holding vehicles
  • CTM48816 · The genuine diversity of ownership condition
  • CTM48817 · The corporate ownership condition
  • CTM48818 · The loan creditor condition
  • CTM48819 · The balance of business condition
  1. AIFs: Property authorised investment funds (Property AIFs): contents
  2. Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: contents

CTM48810 | Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents9 entries

  1. CTM48811Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: introduction
  2. CTM48812Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: overview of conditions
  3. CTM48813Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: the property investment business condition
  4. CTM48814Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: foreign equivalents to ‘UK-REITs’
  5. CTM48815Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: intermediate holding vehicles
  6. CTM48816Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: the genuine diversity of ownership condition
  7. CTM48817Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: the corporate ownership condition
  8. CTM48818Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: the loan creditor condition
  9. CTM48819Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: the balance of business condition
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