COB 12.2.3 Guidance
Past version: effective from 14/01/2020 - 31/07/2021
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For the purposes of Rule 12.2.3, a Scheme may be established directly by the laws of the DIFC or other jurisdiction (e.g. a statutory scheme) or in accordance with laws that permit the establishment of the particular vehicle that is to be used for the scheme e.g. a trust under the trust law or a gratuity or pension scheme under a pensions law.