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Official guidance
Investment Funds Manual

IFM06100 · Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime

  • IFM06110 · Tax elected funds (TEFs): introduction
  • IFM06120 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: overview of conditions of membership
  • IFM06130 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
  • IFM06140 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the genuine diversity of ownership (GDO) condition
  • IFM06150 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition
  • IFM06160 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the scheme documentation condition
  1. Tax elected funds (TEFs)
  2. Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime

IFM06100 | Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime

From HM Revenue & Customs · Investment Funds Manual

Contents6 entries

  1. IFM06110Tax elected funds (TEFs): introduction
  2. IFM06120Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: overview of conditions of membership
  3. IFM06130Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
  4. IFM06140Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the genuine diversity of ownership (GDO) condition
  5. IFM06150Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition
  6. IFM06160Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the scheme documentation condition
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