Paragraph 5 Listed investments

except in relation to Northern Ireland, has the meaning given to it in paragraph 84 in Part VII of Schedule 4 to the Companies Act 1985^f1 (Form and Content of Company Accounts) and, from the coming into force of paragraph 23(b) of Schedule 16 to the Financial Services Act 1986^f2, shall have the meaning so given to it in that former paragraph as amended by that latter paragraph, and

in relation to Northern Ireland, has the meaning given to it in paragraph 83 in Part VII of Schedule 4 to the Companies (Northern Ireland) Order 1986^f3 (Form and Content of Company Accounts) and, from the coming into force of paragraph 38(b) of Schedule 16 to the Financial Services Act 1986, shall have the meaning so given to it in that former paragraph as amended by that latter paragraph.