# The Public Offers and Admissions to Trading Regulations 2023, Paragraph 10


(1) For the purposes of this Part of this Schedule, a forward-looking statement in a prospectus is “a protected forward-looking statement” if it—
(a) is of a kind specified by the FCA for the purposes of this paragraph in the appropriate rules, and
(b) is accompanied by a statement, in such form as may be required by the appropriate rules, which identifies the statement as a protected forward-looking statement for the purposes of this Part of this Schedule.
(2) In paragraph (1)—
“the appropriate rules” means—
(i) in relation to a regulated market, regulated market admission rules, and
(ii) in relation to a primary MTF, rules made by virtue of regulation 15;
“forward-looking statement” includes—
(i) a statement containing a projection, estimate, forecast or target,
(ii) a statement giving guidance,
(iii) a statement of opinion as to future events or circumstances, or
(iv) a statement of intention.

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Source: https://www.legislation.gov.uk/ukdsi/2023/9780348254235/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-public-offers-and-admissions-to-trading-regulations-2023/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.