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Contents

Official guidance
Investment Funds Manual

IFM09900 · Miscellaneous

  • IFM09910 · Personal portfolio bonds
  • IFM09920 · Investments in REITs
  • IFM09930 · Co-ownership contractual schemes - amendment to relevant legislation
  • IFM09940 · Co-ownership contractual schemes - Income arising in offshore funds
  1. Miscellaneous: contents
  2. Miscellaneous: Co-ownership contractual schemes - amendment to relevant legislation

IFM09930 | Miscellaneous: Co-ownership contractual schemes - amendment to relevant legislation

From HM Revenue & Customs · Investment Funds Manual

Regulation 62 amends the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209) to refer to RIFs where appropriate.

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