Regulation 66 Reports: preparation
United Kingdom
The directors of an open-ended investment company must—
prepare a report (“annual report") for each annual accounting period of the company; and
subject to paragraph (2), prepare a report (“half-yearly report") for each half-yearly accounting period of the company.
Where a company’s first annual accounting period is a period of less than 12 months, a half-yearly report need not be prepared for any part of that period.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nothing in this regulation or in regulation 67 prejudices the generality of regulation 6(1).
In this regulation any reference to annual and half-yearly accounting periods of a company is a reference to those periods as determined in relation to that company in accordance with F2FCA rules.
Annotations
Textual amendments
- F1
Reg. 66(3) omitted (12.5.2011) by virtue of The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 1(2), Sch. 2 para. 25 (with Sch. 3)
- F2
Words in Regulations substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 41(2)