Regulation 58 | General duties of reporting funds

A reporting fund must—

(a)prepare accounts in accordance with the requirements of Chapter 4 (except in the case of transparent reporting funds);^F1

(b)provide a computation of its reportable income in accordance with the requirements of Chapter 5 or 6A, as the case may be;^F2

(c)provide reports to participants in accordance with the requirements of Chapter 7; and

(d)provide information to HMRC in accordance with the requirements of Chapter 9.