SCHEDULES
SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
PART IVINTERPRETATION OF SCHEDULE
Listed investmentsF254
F21
“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 Northern Ireland.
2
“Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000.