Regulation 26 Insertion of regulation 92D (contents of reports to participants: transparent reporting funds)I1

After regulation 92C (inserted by regulation 11 of these Regulations) insert—

“Contents of reports to participants: transparent reporting funds

92D.

In the case of transparent reporting funds, the report to participants for a reporting period must—

(a)

contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and

(b)

include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.”.