Mutual Funds (Annual Returns) (Amendment) Regulations, 2025

Summary

This is a short amendment regulation made under the Cayman Islands Mutual Funds Act (2025 Revision). It amends the Mutual Funds (Annual Returns) Regulations (2021 Revision) by repealing regulation 3, which previously set out a fee for the submission of annual returns by mutual funds.

• Practical effect: The specific regulation imposing a fee for filing annual returns is removed from the Mutual Funds (Annual Returns) Regulations.
• Scope of amendment: The amendment does not introduce any new filing requirements, deadlines, or procedural steps -- it simply deletes an existing fee provision.
• Made: In Cabinet on 17 December 2025.
• Published: In the Legislation Gazette on 19 December 2025.

Regulated mutual funds and their operators/administrators who previously paid a fee under the repealed regulation 3 should note that this fee requirement no longer applies going forward, though the document text provided does not specify a commencement date distinct from its publication.

Applies to

mutual funds

Related documents

• This document amends Mutual Funds (Annual Returns) Regulations (2026 Revision)
• This document is made under Mutual Funds Act (2025 Revision)
• Mutual Funds (Annual Returns) Regulations (2026 Revision) replaces this document