Related Commentary  

106(1)  A reporting fund must provide the following information to HMRC in relation to each period of account–

(a)subject to paragraph (3), its audited accounts;

(b)its computation of its reportable income for the period of account based on its audited accounts (see Chapter 5 or 6A, as the case may be );

(c)a copy of the report made available to participants for each reporting period falling within the period of account (including, for each reporting period, the information specified in regulation 92(1) or 92D, as the case may be );

(d)the reported income of the fund for each reporting period falling within the period of account;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.