Direction by HMRC

Conditions to be fulfilled

Control over

Exceptions to exemption

Property comprised in the fund itself

Property maintained by fund

Trustees, requirements as to

Trusts of the fund

Generally

Government policy

Holdover relief for gifts

Income tax treatment

Interest in possession

Property leaving the fund

Amount taxable

Application of funds permitted

Charity or exempt body, transfer to

Generally

Occasions of charge

Payments to settlor or spouse/civil partner

Rates of tax

Tax chargeable

Tax not chargeable

Transfer to another fund

Trustees