OFM27000 - Tax treatment of participants in reporting funds: contents
| OFM27100 | Introduction |
| OFM27200 | General provisions |
| OFM27300 | Participants chargeable to income tax |
| OFM27400 | Participants chargeable to corporation tax |
| OFM27500 | Disposals of interests |
| OFM27600 | Disposal of interests - example |
| OFM27700 | Deemed disposal election |
| OFM27800 | Charitable companies & charitable trusts |
| OFM27900 | Anti-avoidance provisions |
| OFM27950 | Remittance basis |
