CTM48910 | Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents
From HM Revenue & Customs · Company Taxation Manual
Page archived. Guidance now in the Investment Funds Manual.
Contents6 entries
- CTM48911Tax elected funds (TEFs): introduction and conditions of membership: introduction
- CTM48912Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: overview of conditions of membership
- CTM48913Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
- CTM48914Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the genuine diversity of ownership (GDO) condition
- CTM48915Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition
- CTM48916Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the scheme documentation condition