Section 418(5AA)

The sixth case is where— the regulated activity being carried on by the person is the regulated activity of managing an AIF; the AIF being managed— has its registered office in the United Kingdom; or is marketed in the United Kingdom; the person’s registered office is in the United Kingdom or, if the person does not have a registered office, the person’s head office is in the United Kingdom; and the activity is carried on from an establishment maintained in a country or territory outside the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-09-04