(1) The institutions to which section 1277 applies are—
(a) unit trust schemes within the meaning of the Financial Services and Markets Act 2000 (c 8) in respect of which an order is in force under section 243 of that Act;
(b) open-ended investment companies incorporated by virtue of regulations under section 262 of that Act;
(c) companies approved for the purposes of [Chapter 4 of Part 24 of the Corporation Tax Act 2010] (investment trusts);
(d) pension schemes as defined in section 1(5) of the Pension Schemes Act 1993 (c 48) or the Pension
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