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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
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. IFM40000

IFM40200 - Eligibility criteria: contents

  1. IFM40205
    Introduction
  2. IFM40210
    Ownership condition: introduction
  3. IFM40215
    Ownership condition: FA22/SCH2/PARA3
  4. IFM40220
    Ownership condition: FA22/SCH2/PARA4
  5. IFM40225
    Ownership condition: FA22/SCH2/PARAS 5 to 7
  6. IFM40230
    Ownership condition: examples
  7. IFM40235
    Ownership condition: further examples
  8. IFM40240
    Category A investors: meaning
  9. IFM40242
    Category A investors: examples
  10. IFM40245
    Category A investors: further provisions
  11. IFM40250
    Compliance with ownership condition
  12. IFM40255
    Activity condition
  13. IFM40260
    Trade versus investment
  14. IFM40265
    Investment strategy condition
  15. IFM40266
    Election is made under PARA 13(3)
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