HM Revenue & Customs

Investment fund services list

(a) an authorised open-ended investment company; or

(b) an authorised unit trust scheme; or

(c) a Gibraltar collective investment scheme that is not an umbrella scheme; or

(d) a sub-fund of any other Gibraltar collective investment scheme; or

(e) an individually recognised overseas scheme that is not an umbrella scheme; or

(f) a sub-fund of any other individually recognised overseas scheme; or

(g) a recognised collective investment scheme authorised in a designated country or territory that is not an umbrella scheme; or

(h) a sub-fund of any other recognised collective investment scheme authorised in a designated country or territory; or

(i) a recognised collective investment scheme constituted in another EEA state that is not an umbrella scheme; or

(j) a sub-fund of any other recognised collective investment scheme constituted in another EEA state; or

(k) the management of a closed-ended collective investment undertaking