| INTM269010 |
Introduction |
| INTM269020 |
Investment manager exemption: the legislation |
| INTM269030 |
Investment manager exemption: effect on potential liabilities of UK representative |
| INTM269035 |
Investment manager exemption: interaction with double taxation treaties and other domestic legislation |
| INTM269040 |
Lloyd’s members' agents |
| INTM269050 |
Brokers |
| INTM269060 |
Investment manager exemption: conditions |
| INTM269065 |
Investment manager exemption: consequences of not meeting conditions |
| INTM269070 |
Investment managers: the definition of "investment transaction" |
| INTM269072 |
Investment managers: "investment transaction": transactions in relevant contracts |
| INTM269074 |
Investment managers: “investment transaction” - transactions resulting in a loan relationship or related transaction |
| INTM269076 |
Investment managers: "investment transaction": transactions in units in collective investment schemes |
| INTM269078 |
Investment managers: "investment transaction": transactions in securities |
| INTM269079 |
Investment managers: "investment transaction": transactions in carbon emission trading products |
| INTM269080 |
Investment managers: the independence test - examples of when satisfied |
| INTM269090 |
The independence test: meaning of "substantial part" |
| INTM269100 |
The independence test: meaning of "widely held" |
| INTM269105 |
Master/feeder funds |
| INTM269110 |
Investment managers: the 20% rule |
| INTM269120 |
The 20% rule: qualifying period of no more than 5 years - example |
| INTM269130 |
The 20% rule: transparent and opaque funds |
| INTM269140 |
The 20% rule calculation: an example - an opaque fund |
| INTM269150 |
The 20% rule calculation: an example: a transparent collective investment scheme |
| INTM269155 |
The 20% rule: consequences of not meeting the rule |
| INTM269160 |
Interaction of the independence test and the 20% rule |
| INTM269170 |
Customary rate of remuneration test |
| INTM269175 |
Customary rate of remuneration test: avoidance |
| INTM269180 |
Limit to Income Tax charge on non-residents |
| INTM269190 |
Statement of Practice 1/01 |
| INTM269200 |
Statement of Practice 1/01 (as revised and reissued July 2007) |
