Chapter 5 THE TREATMENT OF PARTICIPANTS IN PROPERTY AIFSF1
United Kingdom
- Treatment of distributions: liability to tax of participants
- Deduction of tax from distributions
- Conversions and exchanges
Annotations
Textual amendments
- F1
Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5