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