OFM16000 - Investors in non-reporting funds: Exceptions to the charge to tax: contents
| OFM16050 | General |
| OFM16100 | Interests treated as loan relationships |
| OFM16150 | Interests treated as derivative contracts |
| OFM16200 | Intangible fixed assets |
| OFM16250 | Excluded indexed securities |
| OFM16300 | Rights arising under a policy of insurance |
| OFM16350 | Trading stock |
| OFM16400 | Long-term insurance funds |
| OFM16450 | Non-participating loans |
| OFM16500 | Interests in certain transparent funds |
| OFM16550 | Rights in certain existing holdings |
| OFM16600 | Charitable companies & charitable trusts |
| OFM16650 | Registered pension schemes |
| OFM16700 | Unlisted trading company exception |
