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Contents

Official guidance
Company Taxation Manual

CTM48900 · Tax elected funds (TEFs)

  • CTM48910 · Introduction and conditions of membership for the TEF regime: contents
  • CTM48920 · Application process and effects of entry to the TEF regime
  • CTM48930 · Tax treatment and distributions made by TEFs
  • CTM48940 · Tax treatment of distributions in the hands of participants
  • CTM48950 · Provisions for providing tax information to participants: contents
  • CTM48960 · Breaches of conditions
  • CTM48970 · Leaving the TEF regime
  1. Company Taxation Manual
  2. Tax elected funds (TEFs): contents

CTM48900 | Tax elected funds (TEFs): contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents7 entries

  1. CTM48910Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents
  2. CTM48920Tax elected funds (TEFs): application process and effects of entry to the TEF regime: contents
  3. CTM48930Tax elected funds (TEFs): tax treatment and distributions made by TEFs: contents
  4. CTM48940Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: contents
  5. CTM48950Tax elected funds (TEFs): provisions for providing tax information to participants: contents
  6. CTM48960Tax elected funds (TEFs) : breaches of conditions : Contents
  7. CTM48970Tax elected funds (TEFs) : leaving the TEF regime : contents
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