°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
5 May 2026 - See all updates

CTM48540 - Authorised investment funds: taxation of participants within the charge to CT: financial traders and diversely owned AIFs: meaning of "financial trader"

Page archived. Guidance now in the Investment Funds Manual.