Regulation 49 Structure of this Part
The structure of this Part is as follows—
this Chapter contains preliminary provisions;
Chapter 2 deals with entry into the reporting fund regime;
Chapter 3 deals with the general duties of reporting funds;
Chapter 4 deals with the preparation of accounts;
Chapter 5 deals with the computation of reportable income;
Chapter 6 deals with transactions by certain reporting funds which are not treated as trading;
Chapter 7 deals with reports to participants;
Chapter 8 deals with the tax treatment of participants in reporting funds;
Chapter 9 deals with the provision of information to HMRC;
Chapter 10 deals with breaches of reporting fund requirements;
Chapter 11 deals with leaving the reporting fund regime;
Chapter 12 deals with constant NAV funds.
This Part contains provisions applying to—
funds that are not constant NAV funds (see Chapters 2 to 11), and
constant NAV funds (see Chapter 12).