Introductory Text
PART 1 Preliminary
1.(1) These Regulations may be cited as the Co-ownership Authorised...
2.Interpretation
PART 2 Information requirements
3.Interpretation: Part 2
4.Information to be provided to participants
5.Information to be provided to other CoACS
6.Information to be provided to HMRC
7.Further information to be provided to HMRC
8.Penalty for failing to provide information
9.Penalty for failing to provide information following notice
PART 3 Investments in offshore funds
10.Interpretation: Part 3
11.Investments in reporting offshore funds
12.Investments in non-reporting offshore funds: first case
13.Investments in non-reporting funds: second case
Signature
Explanatory Note