(1) In Schedule 1, Part 2 (controlled investments) is amended as follows.

(2) In paragraph 14 (shares or stock) -

(a) in sub-paragraph (2)(b) [Sub-paragraph (2) (b) was amended by S.I. 2014/1815.] omit "or in a body constituted under the law of another EEA State for purposes equivalent to those of such a body";

(b) omit sub-paragraph (3)(d).

(3) In paragraph 15A [Paragraph 15A was inserted by S.I. 2010/86.] (alternative finance investment bonds), for sub-paragraph (f) [Sub-paragraph (2) (f) was amended by 2017/488.] of paragraph (2) substitute -

"(f) the arrangements are -

(i) a security that is admitted to the official list in accordance with Part 6 of the Act,

(ii) a security that is admitted to an official list in the EEA (in accordance with the provisions of Directive 2001/34/EC of the European Parliament and of the Council on the admission of securities to official stock exchange listing and on information to be published on those securities) and has been so admitted since before IP completion day,