IFM37200 - Charging provisions: Contents

1. IFM37210

   Charging provisions - Introduction
2. IFM37220

   Carried interest from other funds and retired fund managers
3. IFM37230

   Operation of the charge: Contents
4. IFM37240

   Interaction with other taxes
5. IFM37250

   Exclusions
6. IFM37260

   Definition of "arising": Contents
7. IFM37270

   Items chargeable to income tax
8. IFM37280

   External provisions and the "base cost shift"