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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: UNIT AND INVESTMENT TRUSTS: Contents

COMPANIES AND GROUPS OF COMPANIES

Particular types of company/organisation

Unit and investment trusts
 

  1. CG41300
    UNIT AND INVESTMENT TRUSTS: UNIT TRUST SCHEMES: GENERAL
  2. CG41301
    UNIT AND INVESTMENT TRUSTS: UNIT TRUST SCHEMES: GENERAL
  3. CG41302
    UNIT AND INVESTMENT TRUSTS: AUTHORISED INVESTMENT FUNDS:
  4. CG41303
    UNIT AND INVESTMENT TRUSTS: AUTHORISED INVESTMENT FUNDS: QUALIFYING INVESTOR SCHEMES
  5. CG41310
    UNIT AND INVESTMENT TRUSTS: UNIT TRUST SCHEMES TREATED AS COMPANIES
  6. CG41311
    UNIT AND INVESTMENT TRUSTS: UNIT TRUST SCHEMES TREATED AS COMPANIES
  7. CG41330
    UNIT AND INVESTMENT TRUSTS: AUTHORISED UNIT TRUSTS
  8. CG41331
    UNIT AND INVESTMENT TRUSTS: AUTHORISED UNIT TRUSTS
  9. CG41332
    UNIT AND INVESTMENT TRUSTS: AUTHORISED UNIT TRUSTS
  10. CG41350
    UNIT AND INVESTMENT TRUSTS: UNAUTHORISED UNIT TRUSTS
  11. CG41351
    UNIT AND INVESTMENT TRUSTS: UNAUTHORISED UNIT TRUSTS
  12. CG41352
    UNIT AND INVESTMENT TRUSTS: UNAUTHORISED UNIT TRUSTS
  13. CG41353
    UNIT AND INVESTMENT TRUSTS: UNAUTHORISED UNIT TRUSTS
  14. CG41354
    UNIT AND INVESTMENT TRUSTS: UNAUTHORISED UNIT TRUSTS
  15. CG41355
    UNIT AND INVESTMENT TRUSTS: COMMON INVESTMENT FUNDS
  16. CG41400
    UNIT AND INVESTMENT TRUSTS: INVESTMENT TRUSTS: GENERAL
  17. CG41520
    VENTURE CAPITAL TRUSTS: SCOPE OF INSTRUCTIONS
  18. CG41521
    VENTURE CAPITAL TRUSTS: TRANSFER OF ASSETS TO COMPANY
  19. CG41522
    VENTURE CAPITAL TRUSTS: TRIGGERING CONDITIONS
  20. CG41523
    VENTURE CAPITAL TRUSTS: EFFECT
  21. CG41524
    VENTURE CAPITAL TRUSTS: VALUE OF ONE ASSET DERIVED FROM ANOTHER ASSET
  22. CG41560
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): SCOPE OF INSTRUCTIONS
  23. CG41561
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): INTRODUCTION
  24. CG41562
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): SI2006/964
  25. CG41563
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): STATUTORY DEFINITION OF OEIC
  26. CG41570
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): GENERAL MODIFICATION TO TCGA 1992
  27. CG41571
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): SPECIFIC MODIFICATIONS TO TCGA 1992
  28. CG41572
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): TAX REGIME
  29. CG41580
    OPEN-ENDED INVESTMENT COMPANIES (OEICs): UMBRELLA OEICs