INAP 2.1.4 Material that is part of Rules [effective from 6th December 2009]

(1) The following things in, or to, any Rules are part of the Rules:
(a) a heading to a provision;
(b) an example or diagram;
(c) a schedule, appendix, dictionary or glossary;
(d) punctuation;
(e) a provision number.
(2) Any guidance in whatever form in any Rules is also part of the Rules.
(3) To remove any doubt, subrule (2) is subject to the Financial Services Regulations, article 17(4) (Guidance).

Note Financial Services Regulations, art 17(4) states that guidance issued by the Regulatory Authority is indicative of its view at the time, and in the circumstances, in which it was given and is non-binding.
(4) Subrule (1) (a) applies to a heading to a provision in any Rules only if—
(a) the Rules were made after 1 January 2007; or
(b) the heading was amended or inserted into the Rules after 1 January 2007.
Amended by QFCRA RM02/2009 (as from 6th December 2009).