Regulation 92D | Contents of reports to participants: transparent reporting funds

In the case of transparent reporting funds, the report to participants for a reporting period must—^F1

(a)contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and^F1

(b)include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.^F1