- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
66.—(1) The directors of an open-ended investment company must—
(a)prepare a report (“annual report”) for each annual accounting period of the company; and
(b)subject to paragraph (2), prepare a report (“half-yearly report”) for each half-yearly accounting period of the company.
(2) Where a company’s first annual accounting period is a period of less than 12 months, a half-yearly report need not be prepared for any part of that period.
(3) The directors of a company must lay copies of the annual report before the company in general meeting.
(4) Nothing in this regulation or in regulation 67 prejudices the generality of regulation 6(1).
(5) In this regulation any reference to annual and half-yearly accounting periods of a company is a reference to those periods as determined in relation to that company in accordance with FSA rules.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: