Paragraph 18 F1
(1)
For the purposes of paragraph 16 a person holds an interest in a collective investment scheme if the person is a participant in the scheme.
(2)
In this Schedule—
(a)
“collective investment scheme” has the meaning given by section 235 of FISMA 2000, and
(b)
“participant”, in relation to such a scheme, has the meaning given by subsection (2) of that section.
Annotations
Textual amendments
- F1
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13