If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
Please tell us what format you need. It will help us if you say what assistive technology you use.
Common investment funds are collective investment schemes that only charities can invest in and are charitable in law.
The Charities (Annual Return) (Common Investment Funds and Charity Authorised Investment Funds) Regulations 2015 were made on 22 December 2015 and came into force on 1 January 2016.