The Authorised Investment Funds (Tax) Regulations 2006

[F1Information about possible breaches of conditions of membership of Property AIF regimeU.K.

Information to be provided to officers of Revenue and CustomsU.K.

69Z28.(1) This regulation applies if an officer of Revenue and Customs thinks that an open-ended investment company to which this Part applies—

(a)does not meet, or may not meet, a condition specified in Chapter 2 of this Part, or

(b)has not rectified a breach of such a condition.

(2) The officer may serve a notice on the manager of the company.

(3) The notice may require the manager to provide any of the information specified in regulation 69Z26(2) or, as the case may be, regulation 69Z27(2).

(4) The manager must comply with the notice within a period of 28 days beginning with the day on which the notice is served.]