Section 261E(4)

In subsection (2)— “professional investor” means a person who falls within one of the categories (a) to (d) of paragraph 3 of Schedule 1 to the markets in financial instruments regulation; and “large investor” means a person who, in exchange for units in the scheme, makes a payment of, or contributes property with a value of, not less than £1,000,000.

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