PART 3REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS
CHAPTER 3THE GENERAL DUTIES OF REPORTING FUNDS
General duties of reporting funds58
A reporting fund must—
a
prepare accounts in accordance with the requirements of Chapter 4 F1(except in the case of transparent reporting funds);
b
provide a computation of its reportable income in accordance with the requirements of Chapter 5 F2or 6A, as the case may be;
c
provide reports to participants in accordance with the requirements of Chapter 7; and
d
provide information to HMRC in accordance with the requirements of Chapter 9.