The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Listed investments

This section has no associated Explanatory Memorandum

8.—(1) “Listed investment” means an investment as respects which there has been granted a listing on—

(a)a recognised investment exchange other than an overseas investment exchange, or

(b)a stock exchange of repute outside the United Kingdom.

(2) “Recognised investment exchange” and “overseas investment exchange” have the meaning given in Part 18 of the Financial Services and Markets Act 2000(1).