CTM48200 - Authorised investment funds: taxation of funds: contents

CTM48205Introduction
CTM48210Basic rules
CTM48215Capital gains
CTM48220Capital allowances
CTM48225Management expenses
CTM48230Relief for interest paid
CTM48235Loan relationships rules
CTM48240Derivative contracts
CTM48245Groups and group relief claims
CTM48250Groups (before 1 April 2006)
CTM48255Distributions
CTM48260Dividend distributions
CTM48265Interest distributions
CTM48270Interest distributions: qualifying investments test
CTM48275Interest distributions: loan relationships