Companies Act 2006

1278Institutions to which information provisions applyU.K.

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(1)The institutions to which section 1277 applies are—

(a)unit trust schemes within the meaning of the Financial Services and Markets Act 2000 (c. 8) in respect of which an order is in force under section 243 of that Act;

(b)open-ended investment companies incorporated by virtue of regulations under section 262 of that Act;

(c)companies approved for the purposes of [F1Chapter 4 of Part 24 of the Corporation Tax Act 2010](investment trusts);

(d)pension schemes as defined in section 1(5) of the Pension Schemes Act 1993 (c. 48) or the Pension Schemes (Northern Ireland) Act 1993 (c. 49);

(e)undertakings authorised under the Financial Services and Markets Act 2000 to carry on long-term insurance business (that is, the activity of effecting or carrying out contracts of long-term insurance within the meaning of the Financial Services and Markets (Regulated Activities) Order 2001 (S.I. 2001/544);

(f)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Regulations under that section may—

(a)provide that the section applies to other descriptions of institution;

(b)provide that the section does not apply to a specified description of institution.

(3)The regulations must specify by whom, in the case of any description of institution, the duty imposed by the regulations is to be fulfilled.

Textual Amendments

F1Words in s. 1278(1)(c) substituted (1.4.2010 with effect in accordance with s. 1184 of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 490 (with Sch. 2)

Commencement Information

I1S. 1278 wholly in force at 1.10.2008; s. 1278 not in force at Royal Assent, see s. 1300; s. 1278 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 1278 in force at 1.10.2008 by S.I. 2007/3495, art. 5(1)(g) (with savings in arts. 7, 12)