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Link to original content: http://www.legislation.gov.uk/cy/uksi/2006/964/regulation/69O
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 69O.
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69O.—(1) The notification condition is that conditions A and B must be met.
(2) Condition A is—
(a)that the manager of an existing open-ended investment company has given notice for this Part to apply to the company, or
(b)if it is proposed to incorporate an open-ended investment company, that the person expected to become the manager of the open-ended investment company on its incorporation (the “applicant”) has given notice for this Part to apply to the company.
(3) Condition B is that the notice given under paragraph (2) has taken effect.
(4) If notice is given under paragraph (2)(a), the company must obtain any necessary shareholder and regulatory approvals to its instrument of incorporation and prospectus before giving the notice.
(5) If notice is given under paragraph (2)(b), the terms of the proposed company’s instrument of incorporation must be such that the proposed company, on its incorporation, will be required to meet—
(a)the property investment business condition (see regulation 69E), and
(b)the genuine diversity of ownership condition (see regulation [F29A]).
(6) In this Part—
the “applicant” means the person referred to in paragraph (2)(b),
an “existing company notice” means a notice given under paragraph (2)(a), and
a “future company notice” means a notice given under paragraph (2)(b).]
Textual Amendments
F1Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5
F2Word in reg. 69O(5)(b) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 18
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