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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