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The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
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Form and content of company accounts: small companies
34. For paragraph 54 of Schedule 8 to the 1985 Act (form and content of company accounts for small companies: listed investments)(1) substitute—
“54.—(1) “Listed investment” means an investment as respects which there has been granted a listing on—
(a)a recognised investment exchange other than an overseas investment exchange; or
(b)a stock exchange of repute outside Great Britain.
(2) “Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000.”.
(1)
Substituted by S.I. 1997/220, Schedule 1.
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