Contribution pension schemes

Generally

Input tax implications

Non-resident companies

20 per cent rule

Beneficial entitlement, meaning

Collective investment schemes, application of 20 per cent rule

Conditions

Generally

Meaning

Qualifying period, meaning

Relevant disregarded income, meaning

Transactions where requirements of 20 per cent rule not met

When a person is regarded as carrying out a transaction

Non-residents

Eligibility to be agent of independent status

Generally

Investment transactions, meaning

Occupational pension schemes

Permanent establishment

Special investment funds

Special investment funds, exemption

Standard-rating

Transactions concerning deposit and current accounts, payment or transfers

Treatment

Unit trusts

Creating, buying, selling and liquidating

Generally

Management