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Contents

Official guidance
Investment Funds Manual

IFM04100 · Property authorised investment funds (PAIFs): introduction and conditions of membership for the regime

  • IFM04110 · Introduction
  • IFM04120 · Overview of conditions
  • IFM04130 · The property investment business condition
  • IFM04140 · Foreign equivalents to ‘UK REITs’
  • IFM04150 · Intermediate holding vehicles
  • IFM04160 · The genuine diversity of ownership condition
  • IFM04170 · The corporate ownership condition
  • IFM04180 · The loan creditor condition
  • IFM04190 · The balance of business condition
  1. Property authorised investment funds (PAIFs): introduction and conditions of membership for the regime
  2. Property authorised investment funds (PAIFs): introduction and conditions of membership for the regime: the genuine diversity of ownership condition

IFM04160 | Property authorised investment funds (PAIFs): introduction and conditions of membership for the regime: the genuine diversity of ownership condition

From HM Revenue & Customs · Investment Funds Manual

The genuine diversity of ownership condition contained in regulation 9A of The Authorised Investment Fund (Tax) Regulations (SI 2006/964) applies to PAIFs. See IFM17000 for guidance.

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