Related Commentary  

90(1)  A reporting fund must make a report available to each relevant participant for each reporting period.

90(2)  For the purposes of these Regulations a report is made available if the fund–

(a)sends the report to a relevant participant by post,

(b)sends the report to a relevant participant by means of an electronic communications service,

(c)makes the report available on a website accessible to relevant participants and to HMRC, or

(d)publishes the report in a newspaper which is published in English in the United Kingdom and readily available in all parts of the United Kingdom.

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.