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.

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