CTM48600 - Authorised investment funds: gross payment of interest distributions: contents


Rules for payment of interest distributions without deduction of tax

CTM48605Introduction
CTM48610Automatic entitlement
CTM48615Reputable intermediary condition
CTM48620Reputable intermediary condition: reasonable belief
CTM48625Reputable intermediary condition: reasonable belief: examples
CTM48630Reputable intermediary condition: reasonable but mistaken belief
CTM48635Residence condition: form R105(AIF)
CTM48640Residence condition: non-residence declarations
CTM48645Residence condition: joint holdings
CTM48665Guidance notes