IFM14280 - Taxation of investment trusts: Interest distributions: Contents

1. IFM14282

   Introduction
2. IFM14284

   When dividends can be designated as interest distributions
3. IFM14286

   Prospective investment trust (PIT)
4. IFM14288

   Qualifying interest income (QII) - general
5. IFM14290

   Qualifying interest income (QII) – derivatives
6. IFM14292

   Tax vouchers: basic position
7. IFM14294

   Tax vouchers: alternative rules for providing tax information to recipients
8. IFM14296

   Duty to keep and preserve records