IFM37200 - Charging provisions: Contents
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IFM37210Charging provisions - Introduction
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IFM37220Carried interest from other funds and retired fund managers
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IFM37230Operation of the charge: Contents
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IFM37240Interaction with other taxes
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IFM37250Exclusions
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IFM37260Definition of "arising": Contents
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IFM37270Items chargeable to income tax
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IFM37280External provisions and the "base cost shift"