Related Commentary  

69(1)  This regulation applies if–

(a)a reporting fund has an interest in a non-reporting fund, and

(b)the conditions in paragraph (2) are met for a period of account.

69(2)  The conditions are that–

(a)[omitted by SI 2011/1211, reg. 36(2);]

(b)the reporting fund has access to the accounts of the non-reporting fund;

(c)the reporting fund has sufficient information about the non-reporting fund to enable it to prepare a computation of reportable income for the non-reporting fund; and

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