{
  "url": "https://openlegislation.uk/open-ended-investment-companies-regulations-2001/regulation-66",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-regulations-2001/regulation-66.json",
  "legislation": "uksi/2001/1228",
  "legislation_title": "The Open-Ended Investment Companies Regulations 2001",
  "legislation_url": "https://openlegislation.uk/open-ended-investment-companies-regulations-2001",
  "path": "regulation/66",
  "kind": "regulation",
  "number": "66",
  "heading": "Reports: preparation",
  "text": "(1) The directors of an open-ended investment company must—\n(a) prepare a report (“annual report\") for each annual accounting period of the company; and\n(b) subject to paragraph (2), prepare a report (“half-yearly report\") for each half-yearly accounting period of the company.\n(2) 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.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Nothing in this regulation or in regulation 67 prejudices the generality of regulation 6(1).\n(5) 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 FCA rules.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1228/regulation/66",
    "retrieved_at": "2026-10-29T07:52:42.307916+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}