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  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. IFM04000

IFM04500 - Property authorised investment funds: breaches of conditions

  1. IFM04510
    Introduction
  2. IFM04520
    Breach of the genuine diversity of ownership condition
  3. IFM04530
    Breach of the corporate ownership condition
  4. IFM04540
    Breach of the loan creditor condition
  5. IFM04550
    Breach of the balance of business condition
  6. IFM04560
    Multiple breaches of separate condition
  7. IFM04570
    Information requirements
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