Holdings in open-ended investment companies, unit trusts and offshore funds

CTA09/PT6/CH3 modifies the loan relationships rules where a company has a ‘relevant holding’ (CFM43030) in an -

open-ended investments company (‘OEIC’),

unit trust, or

offshore fund

and the OEIC, unit trust or offshore fund fails the ‘qualifying investments test’ (CFM43040).

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