holder
- 1(a) (in relation to a unit in an authorised fund):
- (i) the shareholder; or
- (ii) the unitholder; or38
- (iii) (in FEES 6 and COMP, where the authorised fund is a UK ELTIF), the person whose name is entered in the record of the holders of units in the ELTIF as the holder of that unit.38
- (b) (in relation to a unit in any other collective investment scheme):