# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69R: Notice: further provisions: quashing notices


(1) This regulation applies if any of conditions A to C are met.
(2) Condition A is that an existing company notice is given, but the notice is not accompanied by the documents specified in regulation 69Q(3)(b).
(3) Condition B is that a future company notice is given, but the notice is not accompanied by the documents specified in regulation 69Q(5)(b).
(4) Condition C is that a person gives a notice under regulation 69O in circumstances where the documents supplied do not demonstrate that the open-ended investment company (or the proposed open-ended investment company) will meet all the conditions of membership of the Property AIF regime.
(5) HM Revenue and Customs may give a notice (a “quashing notice”) quashing the notice given under regulation 69O—
(a) to the manager of the open-ended investment company if an existing company notice has been given, or
(b) to the applicant if a future company notice has been given.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69R (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69R
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.