CTM48500 - Authorised investment funds: taxation of participants within the charge to CT: contents

CTM48505

Loan relationships

CTM48510

Non-qualifying investments test

CTM48515

Dividend distributions

CTM48520

Interest distributions

CTM48525

Disposals of units

CTM48530

Financial traders and diversely owned AIFs

CTM48535

Financial traders and diversely owned AIFs - special rules

CTM48540

Meaning of “financial trader”