CTM48960 | Tax elected funds (TEFs) : breaches of conditions : Contents
From HM Revenue & Customs · Company Taxation Manual
Page archived. Guidance now in the Investment Funds Manual.
Contents6 entries
- CTM48961Tax elected funds (TEFs) : breaches of conditions : introduction
- CTM48962Tax elected funds (TEFs): breaches of conditions: general provisions for breaching a condition
- CTM48963Tax elected funds (TEFs): breaches of conditions: breach of the property condition, the genuine diversity of ownership condition & the scheme documentation condition
- CTM48964Tax elected funds (TEFs): breaches of conditions: breach of the loan creditor condition
- CTM48965Tax elected funds (TEFs): breaches of conditions: multiple breaches of separate conditions
- CTM48966Tax elected funds (TEFs): breaches of conditions: information requirements