Schedule 18, paragraph 2(1)

For the purposes of section 72B an investment is a capital market investment if it— is within article 77 of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (debt instruments), and is rated, listed or traded or designed to be rated, listed or traded.

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