iBet uBet web content aggregator. Adding the entire web to your favor.
iBet uBet web content aggregator. Adding the entire web to your favor.



Link to original content: http://www.legislation.gov.uk/uksi/2006/964/regulation/69Q/data.akn

Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5

Words 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)

Words 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)

Word 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)

Words 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)

Words 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)

Words 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)

http://www.legislation.gov.uk/uksi/2006/964/regulation/69QThe Authorised Investment Funds (Tax) Regulations 2006texttext/xmlenINCOME TAXCORPORATION TAXCAPITAL GAINS TAXStatute Law Database2024-05-16Expert Participation2021-12-09In the Finance (No. 2) Act 2005 (c. 22) (“the 2005 Act”), Chapter 3 of Part 2 makes provision relating to authorised investment funds. Existing statutory provisions dealing with authorised investment funds cease to have effect on such day as the Treasury may appoint by order (see sections 17(1) and 19(1) of the 2005 Act). Arrangements are being made for the enactments specified in section 17(1) of the 2005 Act to be repealed.PART 4APROPERTY AIFSCHAPTER 2ENTRY INTO AND MEMBERSHIP OF THE PROPERTY AIF REGIMEThe notification condition69QContents of notice under regulation 69O1

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 regulation 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 appropriate 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 regulation 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 ... prospectus ... ;

c

a copy of the application to the appropriate 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).