Accounting practice

Accumulation unit, meaning

Amalgamations and conversions

Authorised unit trusts

Meaning

Rate of corporation tax

Treated as UK resident company

Umbrella schemes

Unit holder, meaning

Capital gains

Clearance procedures

Consequential amendments and modifications of enactments

Court common investment funds

Court investment funds

Deduction of tax from interest distributions

Derivative contracts

Exclusion of capital profits, gains or losses

Generally

Generally accepted accounting practice

Distributions

Allocation of income

De minimus amounts

Distribution accounts

Dividend distributions

Dividends

Excluded funds

General insurance business, foreign tax

Information to be provided

Interest

Interest distributions

Meaning

Non-discrimination in different classes of shares

Recipients, treatment of

Diversely owned funds

Carbon emission trading products

Collective investment schemes

Contracts for differences

Financial traders, treatment of shares and units

Futures

Generally

Investment transaction, meaning

Investment transactions, meaning

Loan relationships

Loan relationships or related transactions

Options

Relevant contract, meaning

Relevant contracts, meaning

Units in collective investment scheme

Generally

Genuine diversity of ownership

Genuine diversity of ownership condition

Group relief

Index tracking funds

Interests in offshore non-reporting funds

Legal owner, meaning

Limited investment powers, stamp duty reserve tax

Loan relationships

Deficits

Exclusion of capital profits, gains or losses

Generally

Generally accepted accounting practice

Interest distributions

Losses on disposal of assets to connected manager

Manager, meaning

Manufactured dividends

Meaning

Non-reporting offshore funds, funds investing in

Chargeable gains, deduction of income gains in computing

Disposal of units in

Entry into regime

Exceptions from charge to tax

Generally

Income gains

Investment condition

Leaving the regime

Participants, tax treatment

Tax treatment

Non-reporting offshore funds, interests in

Non-reporting offshore funds, investing in

Capital gains, interaction

Charge to tax on income gains

Entry into the regime

Generally

Interests in non-reporting funds

Leaving the regime

Participants, taxation treatment

Non-residents, annual payments to

Open-ended investment companies

Amalgamation of authorised unit trust with/conversion to

Generally

Meaning

Ownership of shares of different denominations

Rate of corporation tax

Umbrella companies

Overview

Participants

Corporation tax charge

Deduction of tax from interest distributions

Excluded funds

Income tax charge

Meaning

Non-residents, annual payments to

Reputable intermediary condition

Residence condition

Property

Disposal of shares

Distributions

Entry into the regime

Fund ceasing to be

Generally

Leaving the regime

Net income, taxation within fund

Participants, tax rules

Property or property-related assets

Compliance

Conditions of membership

Distributions

Generally

Leaving the regime

Participants, treatment of

Tax treatment

Qualified investor schemes

Authorisation pre-1 January 2009

Generally

Meaning

Participants chargeable to corporation tax

Qualifying investments tests

Residence

Scheme property, meaning

Statutory principles

Tax elected funds

Application process

Breaches of the rules

Compliance

Conditions to be met

Distributions

Dividend income

Entry into membership

Entry into the regime

Generally

HMRC's information powers

Leaving the regime

Loan creditor condition

Mergers

Other income

Participants, treatment of

Participators, tax treatment

Property business income

Property condition

Property investment income

Scheme documentation condition

Tax treatment

Tax treatment of fund

Tax treatment of participator

Termination notice, receipt of

Umbrella companies and schemes

Unit trust schemes

Amalgamation with/conversion to open-ended investment company

Exclusion

Generally

Meaning