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HMRC internal manual

Investment Funds Manual

IFM09620 - Ceasing to be a RIF: Ceasing to meet one or more of the qualifying conditions in the regulations

If a breach of a qualifying condition is not rectified within any available cure period, the scheme will cease to be a RIF from the date of the breach. There is an exception to this in the case of an unrectified breach of the exempt investor condition at Regulation 10(2)(c), for which the scheme will cease to be a RIF from the first day on which the operator became aware of the breach provided the operator has taken reasonable steps to monitor compliance with that condition.