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Part 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS

Original text. Later amendments are not shown.

  1. 1PRELIMINARY PROVISIONS
  2. 2ENTRY INTO THE REPORTING FUND REGIME
  3. 3THE GENERAL DUTIES OF REPORTING FUNDS
  4. 4THE PREPARATION OF ACCOUNTS
  5. 5THE COMPUTATION OF REPORTABLE INCOME
  6. 6TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING
  7. 7REPORTS TO PARTICIPANTS
  8. 8THE TAX TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
  9. 9THE PROVISION OF INFORMATION TO HMRC
  10. 10BREACHES OF REPORTING FUND REQUIREMENTS
  11. 11LEAVING THE REPORTING FUND REGIME
  12. 12CONSTANT NAV FUNDS