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  1. Home
HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
2 December 2024 - See all updates
  1. Back to contents
  2. IFM17000

IFM17000 - Genuine Diversity of Ownership (GDO)

  1. IFM17100
    Introduction
  2. IFM17200
    When does a genuine diversity of ownership (GDO) condition apply?
  3. IFM17300
    Conditions
  4. IFM17350
    Specific provisions relating to feeder funds
  5. IFM17355
    Specific provisions relating to long-term asset funds
  6. IFM17360
    Fund structures involving multiple entities
  7. IFM17370
    Particular considerations related to closed-ended funds
  8. IFM17400
    Advance clearance procedure

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