Sch 8 para 5 Listed investments
(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 .