Amount chargeable

Applications for authorisation

Authorised investment funds

Authorised unit trusts

Corporation tax rate

Court common investment funds

Distributions

Generally

Interest distributions

Investment trusts investing in

Loan relationships

Meaning

Monthly savings schemes

Open-ended investment companies

Treated as UK resident company

Trustees' income

Umbrella schemes

Unit holder, meaning

Waivers of distributions

Beneficial interest in units in

Certificate to bearer, meaning

Certificates, issue of

Chargeable gains

Calculation of disposal cost of accumulation units

Co-ownership schemes

Exchanges, mergers and reconstructions

Transfer of assets

Charitable unit trust scheme

Descriptions

Meaning

Corporation tax overview

Derivative contracts

Distributions

Corporate unit holder, to

Interest

Unauthorised unit trusts

Enterprise zone property scheme

Description

Information, provision by trustees

Meaning

Trustee's responsibility

Exceptions

Exemption

Exemptions

Financial futures

Gifts to charity

Holdings treated as creditor relationship rights

Disregard of investments and liabilities where tax avoidance motive

Generally

Opening valuations

Insurance companies

Deemed disposals

Long term business

Interest and penalties on late stamping

Limited partnerships

Loan relationships

Meaning

Mergers

Direction to hold trust property on other trusts

Relief for intermediaries

Stamp duty

Stamp duty reserve tax

Offshore funds

Open-ended investment companies

Options

– see Options

Overpaid duty, interest

Pension funds pooling schemes

Chargeable gains or losses

Generally

Trustees' income and expenditure

Profit sharing scheme

Qualifying investments test

Generally

Hedging relationship

Meaning of qualifying investments

Power to change qualifying investments

Qualifying holdings

Schemes not treated as

Share incentive plans

Stamp duty land tax

Generally

Transfers to open-ended investment companies

Stamp duty reserve tax

Change in ownership, exclusion of charge

Charge to tax

Exemption

In specie redemption, exclusion of charge

Individual pension accounts

Issue, meaning

Proportional reduction of tax by reference to units issued

Proportionate reduction of tax by reference to assets held

Rate of tax

Stock certificate to bearer

Transfer of units, abolition of stamp duty

Transfer pricing

Trust property, meaning

Umbrella schemes

Unauthorised unit trusts

Anti-avoidance

Capital expenditure

Deduction of tax at source

Distributions

Double taxation relief

Income

Meaning

Pension funds pooling schemes

Tax treatment of unit holders/trustees, power to make regulations

Trustees' income

Unit holder, meaning