9. In this Part—U.K.
“the Gazette” means—
as respects companies registered in England and Wales, the London Gazette,
as respects companies registered in Scotland, the Edinburgh Gazette, and
as respects companies registered in Northern Ireland, the Belfast Gazette;
“outstanding bearer unit” means a bearer unit which has been issued by a collective investment scheme (except for collective investment schemes constituted by an open-ended investment company) before the surrender year and has not been cancelled;
“scheme” means a collective investment scheme other than one constituted by an open-ended investment company;
“the surrender year” means the year beginning with the end of 1 January 2021.
Commencement Information
I1Sch. para. 9 in force at 1.1.2021, see reg. 1(2)