49(1)  The structure of this Part is as follows–

(a)this Chapter contains preliminary provisions;

(b)Chapter 2 deals with entry into the reporting fund regime;

(c)Chapter 3 deals with the general duties of reporting funds;

(d)Chapter 4 deals with the preparation of accounts;

(e)Chapter 5 deals with the computation of reportable income;

(f)Chapter 6 deals with transactions by certain reporting funds which are not treated as trading;

(fa)Chapter 6A deals with transparent reporting funds;

(g)Chapter 7 deals with reports to participants;

(h)Chapter 8 deals with the tax treatment of participants in reporting funds;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.