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UCITS qualifier

    a firm (other than an EEA UCITS management company) which:

      1. (a) for the time being is an operator, trustee or depositary of a scheme which is a recognised scheme under section 264 of the Act; and
      1. (b) is an authorised person as a result of paragraph 1(1) of Schedule 5 to the Act (Persons Concerned in Collective Investment Schemes);

    a reference to a firm as a UCITS qualifier applies in relation to the carrying on by the firm of activities for which it has permission in that capacity.27