For paragraph 8371 of Schedule 4 to the 1986 Order (form and content of company accounts: listed investments) substitute—

“83.

(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 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.”.