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holder

  1. 1(a) (in relation to a unit in an authorised fund):
    1. (i) the shareholder; or
    2. (ii) the unitholder; or38
    3. (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
  2. (b) (in relation to a unit in any other collective investment scheme):
    1. (i) the person who is entered in the register of the scheme as the holder of that unit; or
    2. (ii) the bearer of a bearer certificate representing that unit.