Part 2B DIVERSELY OWNED AIFSF1
United Kingdom
- 14ETax treatment of diversely owned AIFs
- 14FMeaning of “investment transaction”
- 14GMeaning of relevant contracts: general
- 14HMeaning of relevant contract: options
- 14IMeaning of relevant contract: futures
- 14JMeaning of relevant contract: options and futures - general provisions
- 14KMeaning of relevant contract: contract for differences
- 14LLoan relationships or related transactions
- 14MUnits in a collective investment scheme
- 14NCarbon emission trading products
Annotations
Textual amendments
- F1
Pt. 2B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 10