Form and content of company accounts
68. For paragraph 83(1) 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.”.
(1)
Paragraph 83 has been amended by the Financial Services Act 1986 (c. 60) Schedule 16, paragraph 38.