Paragraph 2 I1
United Kingdom
In this Part—
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“outstanding bearer share” means a bearer share which has been issued by an open-ended investment company before the surrender year and has not been cancelled;
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“the surrender year” means the year beginning with the end of 1 January 2021.
Annotations
Commencement
- I1
Sch. para. 2 in force at 1.1.2021, see reg. 1(2)