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Commentary

D8.101 Collective investment schemes—overview

Corporate tax

Contents of Part D8

D8.1ÌýÌýÌýÌý Collective investment schemes

[D8.2]ÌýÌýÌýÌý [Removed]

D8.3ÌýÌýÌýÌý Corporate venturing scheme

Division D8.1ÌýÌýÌýÌý Collective investment schemes

For updates affecting this Division please see Part D0 Updates

Collective investment schemes

D8.101 Collective investment schemes—overview

[For additional key resources on this topic see 'Collective investment schemes—related content' below.]

The object of a collective investment scheme is essentially to enable a large number of investors to pool their money by investing in a professionally managed fund of investments, thus spreading their risk over a wide range of investments.

A body corporate (other than an open-ended investment company, see D8.110) is not regarded as a collective investment scheme, so that investment trusts, venture capital trusts, registered societies (formerly industrial and provident societies) and friendly societies are not collective investment schemes1.

A 'collective investment scheme' is defined as an arrangement

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