PART 4THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS

CHAPTER 1PRELIMINARY PROVISIONS

Structure of this Part24

The structure of this Part of these Regulations is as follows—

  • this Chapter contains preliminary provisions;

  • Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;

  • Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;

  • F1...