PART 4THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS
CHAPTER 2PARTICIPANTS CHARGEABLE TO INCOME TAX
The non-liability condition
The non-liability conditionF134
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Qualifying certificatesF135
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The contents conditionF136
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The supplier conditionF137
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The time limit conditionF138
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The continuing validity conditionF139
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The qualifying circumstances conditionF140
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The joint holding conditionF141
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Qualifying certificates valid for only part of jointly held accounts: introductoryF142
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Qualifying certificates valid for only part of jointly held accounts: the general ruleF143
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Qualifying certificates valid for only part of jointly held accounts: further provisionsF144
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Consequences of notice under regulation 39(6)F145
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Qualifying certificate not in writingF146
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