Authorised contractual schemes

Commentary – 2.6.4

Companies (UK resident)

Commentary – 2.3

Generally

Commentary – 2.1

Individual investors

Commentary – 2.2

Investment trusts

Commentary – 2.6.5

Offshore entities

Commentary – 2.4

Offshore investment companies

Commentary – 2.6.6

Overview

Commentary – 2.1

Partnerships

Commentary – 2.5

Property authorised investment funds

Commentary – 2.6.3

Real estate investment trusts

Commentary – 2.6.2

UK funds

Commentary – 2.6.1