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Contents

Official guidance
Investment Funds Manual

IFM40200 · Eligibility criteria

  • IFM40205 · Introduction
  • IFM40210 · Ownership condition: introduction
  • IFM40215 · Ownership condition: FA22/SCH2/PARA3
  • IFM40220 · Ownership condition: FA22/SCH2/PARA4
  • IFM40225 · Ownership condition: FA22/SCH2/PARAS 5 to 7
  • IFM40230 · Ownership condition: examples
  • IFM40235 · Ownership condition: further examples
  • IFM40240 · Category A investors: meaning
  • IFM40242 · Category A investors: examples
  • IFM40245 · Category A investors: further provisions
  • IFM40250 · Compliance with ownership condition
  • IFM40255 · Activity condition
  • IFM40260 · Trade versus investment
  • IFM40265 · Investment strategy condition
  • IFM40266 · Election to treat listed securities as unlisted
  1. Qualifying Asset Holding Companies: contents
  2. Eligibility criteria: contents

IFM40200 | Eligibility criteria: contents

From HM Revenue & Customs · Investment Funds Manual

Contents15 entries

  1. IFM40205Eligibility criteria: introduction
  2. IFM40210Eligibility criteria: ownership condition: introduction
  3. IFM40215Eligibility criteria: ownership condition: FA22/SCH2/PARA3
  4. IFM40220Eligibility criteria: ownership condition: FA22/SCH2/PARA4
  5. IFM40225Eligibility criteria: ownership condition: FA22/SCH2/PARAS 5 to 7
  6. IFM40230Eligibility criteria: ownership condition: examples
  7. IFM40235Eligibility criteria: ownership condition: further examples
  8. IFM40240Eligibility criteria: category A investors: meaning
  9. IFM40242Eligibility criteria: category A investors: examples
  10. IFM40245Eligibility criteria: category A investors: further provisions
  11. IFM40250Eligibility criteria: compliance with ownership condition
  12. IFM40255Eligibility criteria: activity condition
  13. IFM40260Eligibility criteria: trade versus investment
  14. IFM40265Eligibility criteria: investment strategy condition
  15. IFM40266Eligibility criteria: election to treat listed securities as unlisted
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