SCHEDULE 2List of persons subject to other transparency regimes

Regulations 10(2), 11(2) and 26(1)

Charitable incorporated associations

1.

(1)

A charitable incorporated organisation within the meaning of Part 11 of the Charities Act 201110 or within the meaning of the Charities Act (Northern Ireland) 200811.

(2)

A Scottish charitable incorporated organisation within the meaning of Chapter 7 of Part 1 of the Charities and Trustee Investment (Scotland) Act 200512.

Companies and other bodies corporate

2.

(1)

A company incorporated under the Companies Acts (as defined in section 2(1) of the Companies Act 200613).

(2)

A European public limited-liability company (Societas Europaea) within the meaning of Council Regulation (EC) No. 2157/200114 on the Statute for a European company (SE).

(3)

A body corporate incorporated in, and having a principal place of business in, the United Kingdom, other than—

(a)

a body incorporated by, or registered under, a public general enactment,

(b)

a body not formed for the purposes of carrying on a business that has as an object the acquisition of gain by the body or its individual members,

(c)

a body for the time being exempted from section 1043 of the Companies Act 200615 by a direction of the Secretary of State under subsection (1)(c) of that section.

(4)

A building society incorporated (or deemed to be incorporated) under the Building Societies Act 198616.

(5)

A co-operative or community benefit society within the meaning of section 2 of the Co-operative and Community Benefit Societies Act 201417.

(6)

A collective investment scheme within the meaning of section 235 of the Financial Services and Markets Act 200018 including, in particular—

(a)

an authorised unit trust scheme within the meaning of section 237(3) of that Act,

(b)

an authorised contractual scheme within the meaning of that section19,

(c)

an authorised open-ended investment company within the meaning of that section.

(7)

A credit union within the meaning of section 31 of the Credit Unions Act 197920.

(8)

A friendly society within the meaning of section 116 of the Friendly Societies Act 199221.

(9)

A legal entity (within the meaning of Part 5 of schedule 1)—

(a)

which is incorporated or constituted under, and governed by, a law other than the law of the United Kingdom, and

(b)

which has shares admitted to trading on—

(i)

a regulated market which is situated in an EEA state, or

(ii)

a market listed in schedule 1 of the Register of People with Significant Control Regulations 201622.

(10)

For the purpose of sub-paragraph (9)—

(a)

“regulated market” has the same meaning as that in Directive 2014/65/EU23 of the European Parliament and of the Council on markets in financial instruments and amending Directive 2002/92/EC and Directive 2001/61/EU24 (see Article 4.1.21), and

(b)

“EEA state” has the meaning given by schedule 1 of the Interpretation Act 197825.

Public authorities

3.

A public authority to which the Freedom of Information (Scotland) Act 200226 or the Freedom of Information Act 200027 applies.

Partnerships other than general partnerships

4.

(1)

An eligible Scottish partnership within the meaning of regulation 3(2) of the Scottish Partnerships (Register of People with Significant Control) Regulations 201728.

(2)

A limited liability partnership registered under the Limited Liability Partnerships Act 200029.