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investment trust

    a company123 which:

      1. (a) is approved by the Commissioners for HM Revenue and Customs under sections 1158 and 1159 of the Corporation Tax Act 2010 (or, in the case of a newly formed company, has declared its intention to conduct its affairs so as to obtain such approval); or
      1. (b) (for the purposes of COBS 4.12B187 and 175 the definitions of non-mainstream pooled investment and packaged product only)166 is resident in an EEA State and187 166would qualify for such approval if resident123 in the United Kingdom.