15. In this Schedule–
“collective investment scheme” has the meaning given in section 75 of the Financial Services Act 1986(1);
“companies” includes companies established under the law of any territory outside the United Kingdom;
“Government loan” means a loan–
(a)to Her Majesty’s Government in the United Kingdom; or
(b)to the Government of the Isle of Man;
“listed securities” means securities quoted on a recognised stock exchange;
“loan” does not include–
(a)investing money in registered securities to which section 1 of the Stock Transfer Act 1963(2) applies (transfer by stock transfer forms) or in listed securities; or
(b)depositing money with a relevant institution,
and “lent” must be understood in that way;
“open-ended investment company” means a company incorporated by virtue of regulation 3(1) of the Open-ended Investment Companies (Investment Companies with Variable Capital) Regulations 1996(3);
“single holding” means investments–
(a)in securities of, or in loans to or deposits with, any one body;
(b)in units or other shares of the investments subject to the trust of any one unit trust scheme; or
(c)in transactions involving any one piece of land or other property.
“unlisted securities” means securities which are not quoted on a recognised stock exchange.