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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM48800

CTM48860 - AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: contents

Page archived. Guidance now in the Investment Funds Manual.

  1. CTM48861
    Contents
  2. CTM48862
    Deduction of tax from distributions made by Property AIFs
  3. CTM48863
    Gross payments and categories of investors entitled to receive gross payments
  4. CTM48864
    »Ê¹ÚÌåÓýapp reasonable belief test with respect to gross payments
  5. CTM48865
    Certificates of deduction of tax
  6. CTM48866
    Submitting returns
  7. CTM48867
    Collection and payment of tax

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