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IFM09875 | Umbrella schemes: notification requirements

From HM Revenue & Customs · Investment Funds Manual

Regulation 45 requires the operator of an umbrella RIF to notify HMRC within a period of 30 days, if either:

  • a sub-scheme of the RIF is wound up

  • a new sub-scheme of the RIF is established, and which of the restriction conditions is met by the new sub-scheme