Division D8.1 Collective investment schemes

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Corporate tax

Division D8.1 Collective investment schemes

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D8.101 Collective investment schemes鈥攐verview

D8.102 How unit trusts work

D8.103 Umbrella companies and schemes

D8.104 Unit trust managers

D8.105 Equalisation

D8.110 Definition of authorised investment funds

D8.111 Qualifying conditions

D8.112 Tax implications

D8.113 Capital profits or gains of authorised investment funds

D8.114 Interest distributions and deficits

D8.115 Income allocation

D8.116 Interest distributions

D8.117 Dividend distributions

D8.118 Participants chargeable to income tax

D8.119 Participants chargeable to corporation tax

D8.120 Compliance obligations

D8.121 Shares in different denominations

D8.122 Amalgamations and conversions

D8.125 Definition of qualified investor scheme

D8.126 Tax implications

D8.128 Long-term asset funds (LTAFs)鈥攖ax implications

D8.130 Property authorised investment funds鈥攐verview

D8.131 Tax implications

D8.132 Qualifying conditions

D8.133 Breach of conditions

D8.140 Tax elected funds鈥攐verview

D8.141 Tax implications

D8.142 Qualifying conditions

D8.143 Breach of conditions

D8.145 Authorised contractual schemes鈥攐verview

D8.146 Co-ownership authorised contractual schemes鈥攖ax implications and reporting requirements

D8.148 Reserved Investor Funds鈥攐verview

D8.150 Funds investing in non-reporting offshore funds鈥攐verview

D8.151 Qualifying conditions

D8.152 Tax implications

D8.153 Computation of income gain

D8.154 Leaving the regime

D8.175 General

D8.176 Treatment of income and expenses

D8.177 Distributions

D8.178 Unit trust schemes excluded by Treasury regulations

D8.180 Unauthorised unit trusts鈥攑ost 5 April 2014鈥攐verview

D8.181 Definition of unauthorised unit trust

D8.183 Tax treatment of gains and income

D8.185 Breach of conditions

D8.186 Transitional provisions

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