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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)() 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.”.
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