CG41303 - Unit and investment trusts: authorised investment funds: qualifying investor schemes
An AIF 바카라 사이트“ whether an authorised unit trust or an OEIC 바카라 사이트“ may also be aqualified investor scheme (QIS). QIS funds have wider investment and borrowing powers thanother AIFs can only be marketed to 바카라 사이트˜qualified바카라 사이트™ investors 바카라 사이트“ see CTM48800onwards. The tax treatment of a QIS as an entity is the same as for other AIFs, butspecial rules apply to investors in QIS funds: see CTM48800 onwards for details.