Form

Genuine diversity of ownership clearance (CISC5)

Use form CISC5 for advance clearance if an Authorised Investment Fund meets the genuine diversity of ownership condition.

Document

Authorised Investment Funds – genuine diversity of ownership (GDO) clearance application

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Details

Use this form to ask HM Revenue and Customs to give an Authorised Investment Fund advance clearance for the genuine diversity of ownership (GDO) condition.

To get clearance the fund must meet the GDO condition under Regulation 9A of the AIF (Tax) Regulations 2006 (SI 2006/964).

Published 4 April 2014