Commentary

D8.101 General scope of rules

Corporate tax
Corporate tax | Commentary

D8.101 General scope of rules

Corporate tax | Commentary

Part D8     Investment schemes

Contents of Part D8

D8.1     Collective investment schemes

D8.2     Venture capital trust schemes

D8.3     Corporate venturing scheme

Division D8.1     Collective investment schemes

Reviewed by
SARAH BRADFORD, BA (Hons), ACA, CTA (Fellow)

For updates affecting this Division please see Part D0 Updates

Collective investment schemes—Overview

D8.101 General scope of rules

The object of a collective investment scheme is essentially to enable a large number of investors to pool their money by investing in a professionally managed fund of investments, thus spreading their risk over a wide range of investments.

A body corporate (other than an open-ended investment company,

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