Schedule 1, paragraph 14(3)

In sub-paragraph (2)— “listed” means admitted to the official list within the meaning given by section 103(1) of the Financial Services and Markets Act 2000 (interpretation); “rated” means rated for the purposes of investment by an internationally recognised rating agency; “traded” means admitted to trading on a market established under the rules of a recognised investment exchange or on a foreign market.

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