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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Authorised contractual schemes / D8.145 Authorised contractual schemes—overview
Commentary

D8.145 Authorised contractual schemes—overview

Corporate tax

D8.145 Authorised contractual schemes—overview

A 'contractual scheme' is a regulated, tax-transparent fund vehicle, designed to facilitate collective investment in transferable securities. The Government believed that introducing contractual schemes would help to ensure that the UK was able to compete to win an appropriate share

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