CTM48600 - Authorised investment funds (AIFs): gross payment of interest distributions: contents
Rules for payment of interest distributions without deduction of tax
| CTM48605 | Introduction |
| CTM48610 | Automatic entitlement |
| CTM48615 | Reputable intermediary condition |
| CTM48620 | Reputable intermediary condition - reasonable belief |
| CTM48625 | Reputable intermediary condition - reasonable belief - examples |
| CTM48630 | Reputable intermediary condition - reasonable but mistaken belief |
| CTM48635 | Residence condition - form R105(AIF) |
| CTM48640 | Residence condition - non-residence declarations |
| CTM48645 | Residence condition - joint holdings |
| CTM48665 | Guidance notes |
