Schedule 11, paragraph 20(3)

“Euro-securities” means investments which— are to be underwritten and distributed by a syndicate at least two of the members of which have their registered offices in different countries or territories; are to be offered on a significant scale in one or more countries or territories, other than the country or territory in which the issuer has its registered office; and may be acquired pursuant to the offer only through a credit institution or other financial institution.

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Source: legislation.gov.uk · retrieved 2026-09-04