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CTM48860 | AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents7 entries

  1. CTM48861AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: contents
  2. CTM48862AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: deduction of tax from distributions made by Property AIFs
  3. CTM48863AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: gross payments and categories of investors entitled to receive gross payments
  4. CTM48864AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: the reasonable belief test with respect to gross payments
  5. CTM48865AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: certificates of deduction of tax
  6. CTM48866AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: submitting returns
  7. CTM48867AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: collection and payment of tax