(1) In this section -
"bank" includes building society within the meaning of section 256(1);
"company" means any body corporate;
"investment undertaking" means -
(a) a unit trust mentioned in section 731(5)(a),
(b) a special investment scheme within the meaning given to it in section 737,
(c) an investment undertaking within the meaning given to it in section 739B;
(d) a common contractual fund within the meaning given to it in section 739I (inserted by the Finance Act 2005); or
(e) an investment limited partnership within the meaning of section 739J;
"relevant person" means -
(b) an investment undertaking;
"relevant security" means a security issued by a company in the course of carrying on relevant trading operations within the meaning of section 445 or 446, on terms which oblige the company to redeem the security within a period of 15 years after the date on which the security was issued;
(a) a Member State of the European Communities
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