OpenLegislation

Chapter 2 Entry into Funds Investing in Non-Reporting Offshore Fund (“FINROF”) regimeF1

  1. 85GEntry into FINROF regime: the basic rule
  2. 85HThe requirement to notify where regulation 85D is satisfied
  3. 85IThe requirement to notify participants when a fund enters the FINROF regime
  4. 85JInadvertent fulfilment of investment condition
  5. 85KAppeal against refusal to provide written notice
  6. 85LDisposal of an interest in an authorised investment fund prior to its becoming a FINROF

Annotations

Textual amendments

F1

Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)