A common contractual fund (CCF) is a new collective investment scheme structure in Ireland introduced by the European Communities UCITS Regulations, 2003.
The CCF is an unincorporated body established by a management company under which the participants by contractual arrangements participate and share in the property of the fund as co-owners (specifically tenants in common). It is modelled on the Luxembourg Fonds commun de placement or FCP structure. Although the CCF could only be established as a UCITS when it was originally introduced in 2003, a non UCITS CCF can now be established pursuant to the Investment Funds, Companies and Miscellaneous Provisions Act 2005, which was enacted in June 2005.
Read more about Common Contractual Fund: Purpose For Establishing A CCF Structure in Ireland, Requirements For A Common Contractual Fund, Tax Status of A Common Contractual Fund
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