Investment Funds Manual

IFM09600 - Ceasing to be a RIF: contents

1. IFM09605

   Ceasing to be a RIF: Introduction
2. IFM09610

   Ceasing to be a RIF: the scheme ceases to meet one or more of the conditions in section 20(1) F(No2)A 2024
3. IFM09620

   Ceasing to be a RIF: Ceasing to meet one or more of the qualifying conditions in the regulations
4. IFM09630

   Ceasing to be RIF: Requirement to notify HMRC of a breach of qualifying conditions
5. IFM09640

   Ceasing to be RIF: Exit notices given by the operator of a RIF – Regulation 22
6. IFM09650

   Ceasing to be a RIF: Declaration by designated HMRC officer that a RIF is treated as if entry notice had never been given - Regulation 23
7. IFM09660

   Ceasing to be a RIF: Cessation notice given to RIF operator - Regulation 24
8. IFM09665

   Ceasing to be a RIF: Cessation notice given to RIF operator - Regulation 24: Example
9. IFM09670

   Ceasing to be a RIF: Cessation notice given to RIF operator - Regulation 24: Time cessation notices take effect
10. IFM09680

    Ceasing to be a RIF: Deemed Disposals - Regulation 25