IFM06100 | Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime
From HM Revenue & Customs · Investment Funds Manual
Contents6 entries
- IFM06110Tax elected funds (TEFs): introduction
- IFM06120Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: overview of conditions of membership
- IFM06130Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
- IFM06140Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the genuine diversity of ownership (GDO) condition
- IFM06150Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition
- IFM06160Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the scheme documentation condition