Qualifying Investment — An investment purchased with pretax income. Money invested in a qualifying investment trust, annuity or plan is exempt from income taxes until it is withdrawn. These sorts of investments are tax deferred, because the money invested in them is… … Investment dictionary
related investments — In relation to the market abuse regime, an investment whose price or value depends on the price or value of the qualifying investment (qualifying investments). This term is applicable to the insider dealing and improper disclosure behaviours for… … Law dictionary
Non-Qualifying Investment — An investment that does not qualify for any level of tax deferred or tax exempt status. Investments of this sort are made with after tax money. They are purchased and held in tax deferred accounts, plans or trusts. Returns from these investments… … Investment dictionary
controlled investments — Investments regulated by the Financial Services and Markets Act 2000. Such investments include a deposit, rights under a contract of insurance, shares or stock in the share capital of any body corporate or unincorporated bodies constituted… … Law dictionary
Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… … Wikipedia
FSMA overview — Introduction Implementation of the Financial Services and Markets Act 2000 (FSMA) completed the vesting of supervisory responsibilities in the regulator, the Financial Services Authority (FSA), and rationalised and substantially replaced the… … Law dictionary
relevant product — As defined in section 118A(3) of the Financial Services and Markets Act 2000, for the purposes of the behaviours of misuse of information and misleading behaviour or distortion in the market abuse regime: • Anything that is the subject matter of… … Law dictionary
Economic Stimulus Act of 2008 — The Economic Stimulus Act of 2008 (USStatute|110|185|122|613|2008|02|13) is an Act of Congress providing for several kinds of economic stimulus intended to boost the United States economy in 2008 and to avert or ameliorate a recession. The… … Wikipedia
inside information — in·side information n: information not known to the public that one has obtained by virtue of being an insider – called also insider information; Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. inside information … Law dictionary
Venture Capital Trust - VCT — A type of publicly listed closed end fund found in the United Kingdom. A venture capital trust is designed as a way for individual investors to gain access to venture capital investments via the capital markets. Its mandate is to seek out… … Investment dictionary