eligible CIS amount

169an ‘eligible amount owing by virtue of a collective scheme investment’ as defined in section 9 of the Dormant Assets Act 2022, but excluding an amount within section 9(4) of the Dormant Assets Act 2022. [Note: section 9(4) of the Dormant Assets Act 2022 excludes from an ‘eligible amount owing by virtue of a collective scheme investment’ an amount held in a lifetime ISA which, if transferred to a dormant asset fund operator, would result in a liability to pay a withdrawal charge to HM Revenue and Customs.]