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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): breaches of conditions
  2. Tax elected funds (TEFs): breaches of conditions: introduction

IFM06510 | Tax elected funds (TEFs): breaches of conditions: introduction

From HM Revenue & Customs · Investment Funds Manual

As well as meeting certain conditions to enter the TEF regime, an authorised investment fund must continue to meet certain conditions to remain in the regime. The following pages outline what happens when conditions are breached.

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