PART 3 REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
From legislation.gov.uk
Contents
- CHAPTER 1 PRELIMINARY PROVISIONS
- CHAPTER 2 ENTRY INTO THE REPORTING FUND REGIME
- CHAPTER 2A AMENDMENT TO APPLICATION FOR THIS PART TO APPLY
- CHAPTER 3 THE GENERAL DUTIES OF REPORTING FUNDS
- CHAPTER 4 THE PREPARATION OF ACCOUNTS
- CHAPTER 5 THE COMPUTATION OF REPORTABLE INCOME
- CHAPTER 6 TRANSACTIONS BY CERTAIN REPORTING FUNDS WHICH ARE NOT TREATED AS TRADING
- CHAPTER 6A TRANSPARENT REPORTING FUNDS
- CHAPTER 7 REPORTS TO PARTICIPANTS
- CHAPTER 8 THE TAX TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
- CHAPTER 9 THE PROVISION OF INFORMATION TO HMRC
- CHAPTER 10 BREACHES OF REPORTING FUND REQUIREMENTS
- CHAPTER 11 LEAVING THE REPORTING FUND REGIME
- CHAPTER 12 CONSTANT NAV FUNDS