In this Part—

• “the Gazette” means—

  1. a

     as respects companies registered in England and Wales, the London Gazette,

  2. b

     as respects companies registered in Scotland, the Edinburgh Gazette, and

  3. c

     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.