Defined term

“open-ended investment company”

Defined in 12 Acts, 15 statutory instruments and 1 EU-derived instrument.

  1. The Authorised Investment Funds (Tax) Regulations 2006 SI
  2. The Child Trust Funds Regulations 2004 SI
  3. The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 SI
  4. The Company and Business Names (Miscellaneous Provisions) Regulations 2009 SI
  5. The Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 SI
  6. Corporation Tax Act 2009 Act 5 definitions
  7. Corporation Tax Act 2010 Act 4 definitions
  8. Dormant Assets Act 2022 Act
  9. Finance Act 1995 Act
  10. Finance Act 2003 Act 3 definitions
  11. Finance Act 2013 Act
  12. Finance (No. 2) Act 2005 Act
  13. The Financial Services Act 1986 (Extension of Scope of Act and Meaning of Collective Investment Scheme) Order 2001 SI
  14. Financial Services and Markets Act 2000 Act
  15. Income Tax Act 2007 Act 2 definitions
  16. Income Tax (Trading and Other Income) Act 2005 Act 3 definitions
  17. The Individual Savings Account Regulations 1998 SI
  18. Inheritance Tax Act 1984 Act
  19. The Local Government Pension Scheme(Management and Investment of Funds) Regulations 1998 SI
  20. The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2009 SI
  21. The Open-Ended Investment Companies Regulations 2001 SI
  22. The Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001 SI
  23. The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006 SI
  24. Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (Text with EEA relevance) EU regulation
  25. The Rehabilitation of Offenders Act 1974 (Exceptions) Order 1975 SI
  26. The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001 SI
  27. The Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 SI
  28. Taxation of Chargeable Gains Act 1992 Act 2 definitions

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