“collective investment scheme”

1. The Annual Tax on Enveloped Dwellings Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2013 SI
2. The Authorised Investment Funds (Tax) Regulations 2006 SI
3. Building Societies Act 1986 Act 2 definitions
4. Companies Act 2006 Act
5. Corporation Tax Act 2009 Act 2 definitions
6. Corporation Tax Act 2010 Act
7. Finance Act 1986 Act 3 definitions
8. Finance Act 2003 Act 3 definitions
9. Finance Act 2004 Act
10. Finance Act 2011 Act
11. Finance Act 2012 Act
12. Finance Act 2013 Act
13. Finance Act 2022 Act
14. Financial Services Act 2012 Act
15. Financial Services and Markets Act 2000 Act 2 definitions
16. Income Tax Act 2007 Act
17. Income Tax (Earnings and Pensions) Act 2003 Act
18. Income Tax (Trading and Other Income) Act 2005 Act 2 definitions
19. The Individual Savings Account Regulations 1998 SI
20. The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) Regulations 2000 SI
21. The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 SI 2 definitions
22. The International Tax Compliance Regulations 2015 SI 2 definitions
23. The Investment Transactions (Tax) Regulations 2014 SI
24. Limited Partnerships Act 1907 Act
25. The Limited Partnerships (Unrestricted Size) No. 4 Regulations 2002 SI
26. The Local Government Pension Scheme(Management and Investment of Funds) Regulations 1998 SI
27. The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2009 SI
28. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 SI
29. The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 SI
30. The Occupational Pension Schemes (Charges and Governance) Regulations 2015 SI
31. The Occupational Pension Schemes (Investment) Regulations 2005 SI 2 definitions
32. The Occupational Pension Schemes (Scheme Administration) Regulations 1996 SI
33. The Rehabilitation of Offenders Act 1974 (Exceptions) Order 1975 SI
34. The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 SI 2 definitions
35. The Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 SI
36. Taxation (International and Other Provisions) Act 2010 Act 3 definitions
37. Taxation of Chargeable Gains Act 1992 Act
38. Trustee Investments Act 1961 Act
39. Value Added Tax Act 1994 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.