IFM07000 - Investors in tax elected funds (TEFs): tax treatment of distributions

1. IFM07100

   Introduction
2. IFM07200

   Trail commission
3. IFM07300

   TEF distributions (dividends) - investors within the charge to corporation tax
4. IFM07400

   TEF distributions (non-dividend) - investors within the charge to corporation tax (CT): distributions
5. IFM07500

   Investors within the charge to corporation tax (CT): disposals
6. IFM07600

   Investors in tax elected funds (TEFs): TEF distributions (dividends): investors within the charge to income tax
7. IFM07700

   TEF distributions (non-dividend): investors within the charge to income tax
8. IFM07800

   Investors within the charge to income tax (IT): disposals