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The Authorised Investment Funds (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 964
- PART 4B
- CHAPTER 6
- Information about possible breaches...
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Changes over time for: Cross Heading: Information about possible breaches of the TEF conditions
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- 01/09/2009- Amendment
- 09/12/2021
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There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Cross Heading: Information about possible breaches of the TEF conditions.
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[F1Information about possible breaches of the TEF conditionsU.K.
Textual Amendments
F1Pt. 4B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24
Information to be provided to officers of Revenue and CustomsU.K.
69Z69.—(1) This regulation applies if an officer of Revenue and Customs thinks that a Tax Elected Fund—
(a)does not meet, or may not meet, one of the TEF conditions, or
(b)has not rectified a breach of such a condition.
(2) The officer may serve a notice (an “information notice”) on the manager of the fund requiring the manager to provide any of the information specified in regulation 69Z65(2) within a specified period.
(4) If the manager does not comply with the information notice within the specified period the Commissioners must give a termination notice.
(5) In this regulation the specified period is a period of 28 days beginning with the day on which the notice is served or, on an application by the manager, such longer period as the officer of Revenue and Customs thinks is reasonable.]
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