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Link to original content: http://www.legislation.gov.uk/uksi/2006/964/regulation/69Q/2013-04-01
Point in time view as at 01/04/2013.
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 69Q.
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69Q.—(1) This regulation applies if notice is given under regulation 69O.
(2) An existing company notice must specify the accounting period from the beginning of which this Part is to apply to the company (the “specified accounting period”).
(3) An existing company notice must be accompanied by—
(a)a statement by the manager of the open-ended investment company that the conditions specified [F2regulation 9A and] in regulations 69E to 69N are reasonably expected to be met in respect of the company throughout the specified accounting period;
(b)the following documents relating to the company—
(i)its instrument of incorporation, and
(ii)its prospectus;
(c)a copy of the application to the [F3appropriate regulator] for agreement to changes in the company’s instrument of incorporation and its prospectus; and
(d)copies of any documents accompanying the application mentioned in sub-paragraph (c) to the extent that those documents do not fall within sub-paragraphs (a) and (b).
(4) A future company notice must specify that this Part will apply to the proposed company from the date of its incorporation and authorisation.
(5) A future company notice must be accompanied by—
(a)a statement by the applicant that the conditions specified in [F4regulation 9A and] regulations 69E to 69N are reasonably expected to be met in respect of the proposed company throughout its first accounting period;
(b)the following documents relating to the proposed company—
(i)its proposed instrument of incorporation, and
(ii)its F5... prospectus F6... ;
(c)a copy of the application to the [F7appropriate regulator] for approval of the proposed company as an open-ended investment company; and
(d)copies of any documents accompanying the application mentioned in sub-paragraph (c) to the extent that those documents do not fall within sub-paragraphs (a) and (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
F2Words in reg. 69Q(3)(a) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 20(a)
F3Words in reg. 69Q(3)(c) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 115(b)
F4Words in reg. 69Q(5)(a) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 20(b)
F5Word in reg. 69Q(5)(b)(ii) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 23(4)(a)
F6Words in reg. 69Q(5)(b)(ii) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 23(4)(b)
F7Words in reg. 69Q(5)(c) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), Sch. 2 para. 115(b)
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