CTM48000 – Authorised investment funds: contents


Authorised investment funds (AIFs) are a variety of collective investment scheme.

CTM48100Collective investment schemes: general
CTM48200AIFs: taxation of funds
CTM48400AIFs: general
CTM48500AIFs: taxation of participants (investors) within the charge to CT
CTM48550AIFs: taxation of participants (investors) within the charge to IT
CTM48600AIFs: gross payment of interest distributions
CTM48700AIFs: qualified investor schemes
CTM48800AIFs: Property Authorised Investment Funds (Property AIFs)

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