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 |
