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Legislation
Corporation Tax Act 2009

Chapter 3 OEICs, unit trusts and offshore funds

  • Crossheading Introduction
  • Crossheading Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights
  • Crossheading The qualifying investments test
  • Crossheading Power to change investments that are qualifying investments
  1. Part 6 Relationships treated as loan relationships etc
  2. Chapter 3 OEICs, unit trusts and offshore funds

Chapter 3 OEICs, unit trusts and offshore funds

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights
  3. Crossheading The qualifying investments test
  4. Crossheading Power to change investments that are qualifying investments
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