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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
27 November 2024 - See all updates
  1. Back to contents
  2. CTM48800

CTM48870 - AIFs: Property authorised investment funds: breaches of conditions: contents

Page archived. Guidance now in the Investment Funds Manual.

  1. CTM48871
    Introduction
  2. CTM48872
    Breach of the genuine diversity of ownership condition
  3. CTM48873
    Breach of the corporate ownership condition
  4. CTM48874
    Breach of the loan creditor condition
  5. CTM48875
    Breach of the balance of business condition
  6. CTM48876
    Multiple breaches of separate conditions
  7. CTM48877
    Information requirements

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