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Contents

Official guidance
Investment Funds Manual

IFM06500 · Tax elected funds (TEFs): breaches of conditions

  • IFM06510 · Introduction
  • IFM06520 · General provisions
  • IFM06530 · Breach of the property condition, the genuine diversity of ownership condition & the scheme documentation condition
  • IFM06540 · Breach of the loan creditor condition
  • IFM06550 · Multiple breaches of separate conditions
  • IFM06560 · Information requirements
  1. Tax elected funds (TEFs)
  2. Tax elected funds (TEFs): breaches of conditions

IFM06500 | Tax elected funds (TEFs): breaches of conditions

From HM Revenue & Customs · Investment Funds Manual

Contents6 entries

  1. IFM06510Tax elected funds (TEFs): breaches of conditions: introduction
  2. IFM06520Tax elected funds (TEFs): breaches of conditions: general provisions
  3. IFM06530Tax elected funds (TEFs): breaches of conditions: breach of the property condition, the genuine diversity of ownership condition & the scheme documentation condition
  4. IFM06540Tax elected funds (TEFs): breaches of conditions: breach of the loan creditor condition
  5. IFM06550Tax elected funds (TEFs): breaches of conditions: multiple breaches of separate conditions
  6. IFM06560Tax elected funds (TEFs): breaches of conditions: information requirements
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