Schedule 2, Part 3, paragraph 10
For the purposes of this Part of this Schedule, a forward-looking statement in a prospectus is “a protected forward-looking statement” if it— is of a kind specified by the FCA for the purposes of this paragraph in the appropriate rules, and is accompanied by a statement, in such form as may be required by the appropriate rules, which identifies the statement as a protected forward-looking statement for the purposes of this Part of this Schedule. In paragraph (1)— “the appropriate rules” means— in relation to a regulated market, regulated market admission rules, and in relation to a primary MTF, rules made by virtue of regulation 15; “forward-looking statement” includes— a statement containing a projection, estimate, forecast or target, a statement giving guidance, a statement of opinion as to future events or circumstances, or a statement of intention.
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Source: legislation.gov.uk · retrieved 2026-09-04