CTM48940 - Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: contents

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1. CTM48941

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: introduction
2. CTM48942

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: accumulation units
3. CTM48943

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - general treatment and taxation of investors within the charge to income tax
4. CTM48944

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - specific treatment for investors within the charge to corporation tax
5. CTM48945

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - general treatment and taxation of investors within the charge to income tax
6. CTM48946

   Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - specific treatment for investors within the charge to corporation tax distributions