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Contents

Official guidance
Investment Funds Manual

IFM09500 · Changes in and Breaches of Qualifying conditions and notification requirements

  • IFM09505 · Introduction
  • IFM09510 · Changes to restriction condition
  • IFM09520 · Breaches of qualifying conditions
  • IFM09530 · Changes in and Breaches of Qualifying conditions and notification requirements: Breaches of qualifying conditions: breaches of ownership condition
  • IFM09540 · Breaches of qualifying conditions: breaches of restriction condition
  • IFM09550 · Breaches of qualifying conditions: Wind-down period
  • IFM09560 · Breaches of qualifying conditions: Deemed Disposal
  1. Changes in and Breaches of Qualifying conditions and notification requirements: contents
  2. Changes in and Breaches of Qualifying conditions and notification requirements: Introduction

IFM09505 | Changes in and Breaches of Qualifying conditions and notification requirements: Introduction

From HM Revenue & Customs · Investment Funds Manual

This chapter sets out what happens when there is a change in the restriction conditions relied on upon entry to the RIF regime (IFM09510). It also deals with the consequences of a RIF breaching any of the qualifying conditions (IFM09520), which can include a deemed disposal of the units in the RIF for capital gain tax purposes.

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