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HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. IFM12000
  3. IFM12230

IFM12234 - Offshore Funds: Meaning of 鈥榤utual fund鈥�: Condition 鈥楥鈥� 鈥� s356(6) TIOPA 2010: contents

  1. IFM12235
    Condition 鈥楥鈥�: introduction
  2. IFM12236
    Meaning of 鈥榬easonable investor鈥�
  3. IFM12237
    Meaning of realisation of investment by reference to NAV (net asset value) or an index
  4. IFM12238
    Realisation of investment by reference to NAV (net asset value) or an index: disposals of underlying fund assets
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