xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)
[F184(1)“Listed investment” means an investment as respects which there has been granted a listing on—
(a)a recognised investment exchange other than an overseas investment exchange; or
(b)a stock exchange of repute outside Great Britain.
(2)“Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000.]
Textual Amendments
F1Sch. 4 para. 84 substituted (1.12.2001) by S.I. 2001/3649, art. 32