Ifm04100 - property authorised investment funds (paifs): introduction and conditions of membership for the regime - hmrc internal manual
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IFM04100 - PROPERTY AUTHORISED INVESTMENT FUNDS (PAIFS): INTRODUCTION AND CONDITIONS OF MEMBERSHIP FOR THE REGIME * IFM04110 Introduction * IFM04120 Overview of conditions * IFM04130 The
property investment business condition * IFM04140 Foreign equivalents to ‘UK REITs’ * IFM04150 Intermediate holding vehicles * IFM04160 The genuine diversity of ownership condition *
IFM04170 The corporate ownership condition * IFM04180 The loan creditor condition * IFM04190 The balance of business condition Next page Print this page