D8.148 Reserved Investor Funds—overview
For the latest New Developments, see ND.2740 and ND.2816.
F(No 2)A 2024, s 20 gives the Treasury to power to introduce tax rules via regulations to apply to a Reserved Investor Fund (Contractual Scheme) (RIF). It will be able to apply the existing rules which relate to authorised co-ownership schemes1 (perhaps in a modified form) to a RIF.
A RIF is a co-ownership scheme which2:
- Ìý
•ÌýÌýÌýÌý is not an authorised co-ownership
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:29