Section 236(4)

In determining whether the investment condition is satisfied, no account is to be taken of any actual or potential redemption or repurchase of shares or securities under— Chapters 3 to 7 of Part 18 of the Companies Act 2006; ... or provisions in force in a country or territory ... which the Treasury have, by order, designated as corresponding provisions.

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