# Finance Act 2004, Paragraph 18


(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.