By continuing to browse the site, you are agree on the use of cookies to track the number of visits.To know more about cookies policy:click here
21 May 2019

UK REPORTABLE INCOME INFORMATION Lyxor Stoxx Europe 600 Chemicals UCITS ETF

Reporting Fund Status (“RFS”)
The Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations (SI 2009/3001) (the “new
regime”) provide that, unless a fund is approved by HMRC as a “reporting fund”, any gains arising to unit holders resident or
ordinarily resident in the UK on sale, redemption or other disposal of units (including deemed disposal on death) will be taxed as
offshore income rather than capital gains.
The unit class set out above has been accepted as a reporting fund with effect from 1 July 2011. It is our intention that this unit class
will maintain its qualification as a reporting fund in order for UK investors to enjoy the typically more advantageous tax treatment of
capital gains.