Investment Funds Manual

IFM03400 - Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs)

1. IFM03410

   Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): Basic position
2. IFM03420

   Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): consequences if the genuine diversity of ownership condition is breached