IFM13450 - Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: contents

1. IFM13452

   General
2. IFM13454

   Interests treated as loan relationships
3. IFM13456

   Interests treated as derivative contracts
4. IFM13458

   Intangible fixed assets
5. IFM13460

   Excluded indexed securities
6. IFM13462

   Rights arising under a policy of insurance
7. IFM13464

   Trading stock
8. IFM13466

   Long-term insurance funds
9. IFM13468

   Non-participating loans
10. IFM13470

    Interests in certain transparent funds
11. IFM13472

    Rights in certain existing holdings
12. IFM13474

    Charitable companies & charitable trusts
13. IFM13476

    Registered pension schemes
14. IFM13478

    Unlisted trading company exception