CTM48000 - Authorised investment funds: contents
Authorised investment funds (AIFs) are a variety of collective investment scheme.
Property authorised investment funds (PAIFs) are discussed at CTM48800.
|CTM48100||Collective investment schemes - general|
|CTM48150||Genuine diversity of ownership condition (GDO)|
|CTM48200||Taxation of funds|
|CTM48400||Structure, arrangements and tax status of funds|
|CTM48500||Taxation of participants (investors) within the charge to CT|
|CTM48550||Taxation of participants (investors) within the charge to IT|
|CTM48600||Gross payment of interest distributions|
|CTM48700||Qualified investor schemes|