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

1. 1PRELIMINARY PROVISIONS
2. 2ENTRY INTO THE REPORTING FUND REGIME
3. 2AAMENDMENT TO APPLICATION FOR THIS PART TO APPLY
4. 3THE GENERAL DUTIES OF REPORTING FUNDS
5. 4THE PREPARATION OF ACCOUNTS
6. 5THE COMPUTATION OF REPORTABLE INCOME
7. 6TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING
8. 6ATRANSPARENT REPORTING FUNDS
9. 7REPORTS TO PARTICIPANTS
10. 8THE TAX TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
11. 9THE PROVISION OF INFORMATION TO HMRC
12. 10BREACHES OF REPORTING FUND REQUIREMENTS
13. 11LEAVING THE REPORTING FUND REGIME
14. 12CONSTANT NAV FUNDS