SCHEDULETRANSITIONAL PROVISION
PART 2CONVERSION AND CANCELLATION OF EXISTING BEARER UNITS IN OTHER COLLECTIVE INVESTMENT SCHEMES ON OR BEFORE 1 JANUARY 2022
General definitions
I19
In this Part—
“the Gazette” means—
- a
as respects companies registered in England and Wales, the London Gazette,
- b
as respects companies registered in Scotland, the Edinburgh Gazette, and
- c
as respects companies registered in Northern Ireland, the Belfast Gazette;
- a
“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.