[CTM48535] Authorised investment funds: taxation of participants within the charge to CT: financial traders and diversely owned AIFs: special rules
SI2006/964 Regulations 52B – 52D
Regulations 52B to 52D set out special rules applying to financial traders (see CTM48535) holding units in diversely owned AIFs (see CTM48280). The rules require the financial trader to include in its computation of trading profits for CT purposes:
•All distributions; and
•All realised and unrealised gains/losses
in respect of the units in the diversely owned AIF arising in each accounting period.