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Official guidance
Investment Funds Manual

IFM16200 · Exchanges, Mergers, Schemes of Reconstruction: Collective investment schemes

  • IFM16210 · Exchanges of units for units in the same collective investment scheme
  • IFM16220 · Exchange of units for those in another Collective investment scheme
  • IFM16230 · Scheme of reconstruction involving issue of units
  • IFM16240 · Exchanges, mergers and schemes of reconstruction: collective investment schemes: scheme of reconstruction involving conversion scheme
  • IFM16250 · Meaning of scheme of reconstruction
  • IFM16260 · Exchanges, Mergers, Schemes of Reconstruction: Collective investment schemes; Anti-Avoidance Rule
  • IFM16270 · Conversions and exchanges: Property authorised investment fund and dedicated feeder fund
  1. Exchanges, Mergers, Schemes of Reconstruction
  2. Exchanges, Mergers, Schemes of Reconstruction: Collective investment schemes

IFM16200 | Exchanges, Mergers, Schemes of Reconstruction: Collective investment schemes

From HM Revenue & Customs · Investment Funds Manual

Contents7 entries

  1. IFM16210Exchanges, mergers, schemes of reconstruction: collective investment schemes: exchanges of units for units in the same collective investment scheme
  2. IFM16220Exchanges, mergers, schemes of reconstruction: collective investment schemes: exchange of units for those in another Collective investment scheme
  3. IFM16230Exchanges, mergers, schemes of reconstruction: collective investment schemes: scheme of reconstruction involving issue of units
  4. IFM16240Exchanges, mergers and schemes of reconstruction: collective investment schemes: scheme of reconstruction involving conversion scheme
  5. IFM16250Exchanges, mergers, schemes of reconstruction: collective investment schemes: meaning of scheme of reconstruction
  6. IFM16260Exchanges, Mergers, Schemes of Reconstruction: Collective investment schemes; Anti-Avoidance Rule
  7. IFM16270Exchanges, mergers, schemes of reconstruction: collective investment schemes: conversions and exchanges: Property authorised investment fund and dedicated feeder fund
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