Commentary

D8.125 Definition

Corporate tax
Corporate tax | Commentary

D8.125 Definition

Corporate tax | Commentary

Qualified investor schemes

D8.125 Definition

A qualified investor scheme (QIS) is a fund authorised by the Financial Conduct Authority (formerly the Financial Services Authority1) in which a statement that the fund is a qualified fund is included in the instrument constituting the scheme2. A QIS has wider investment and borrowing powers than other authorised investment funds and is subject to lighter regulation because investment in a QIS is open only to 'qualified investors'. Investors in a QIS will be corporates, other institutional investors (such as pension funds and charities) or sophisticated individual investors who regularly invest

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