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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Funds investing in non-reporting offshore funds / D8.154 Leaving the regime

D8.154 Leaving the regime

Corporate tax

Where an authorised investment fund ceases to meet the investment condition, the fund manager may elect for the fund to cease to be a FINROF. Such an election can only be made if the FINROF does not meet the investment condition at the date specified in the election and at the date on which

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B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I3.750 POAT—introduction to existing arrangements

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

I5.1304 Beneficiary with contingent interest

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