SCHEDULE ACCOUNTING REQUIREMENTS

PART 2 OTHER INFORMATION TO BE SHOWN IN THE ACCOUNTS

28 Investments
In paragraphs 26 and 27, “listed investment” means an investment in respect of which there has been granted a listing on a recognised investment exchange other than–
(a) an overseas investment exchange within the meaning of the Financial Services Act 1986; or
1986 c. 60.
(b) any stock exchange of repute outside Great Britain.