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HMRC internal manual

Investment Funds Manual

IFM09865 - Umbrella schemes: becoming a reserved investor fund

Regulation 43 modifies the entry provisions for umbrella schemes.

The entry notice procedure set out in Regulation 4 is modified for umbrella schemes so that the requirement to set out which restriction condition is met is applied to each of the sub-schemes.

Regulation 13 sets out in what circumstances the UK property rich condition may be treated as met for an initial period, and is modified so that it applies at sub-scheme level. There are also rules to set out in what circumstances an umbrella scheme may not rely on Regulation 13.