iShares S&P Small Cap 600 – IE00B2QWCY14 – B2QWF08
This fund is a collective investment scheme registered outside the UK in Ireland which is an EEA state. To qualify for ISA inclusion, the scheme has either be authorised in its home state as a UCITS scheme and recognised by the FCA under section 236A FSMA 2000 ((link to guidance https://www.gov.uk/guidance/stocks-and-shares-investments-for-isa-managers#recogucits) or alternatively, if the scheme wasn’t authorised as a UCITS scheme in its home state, it could still be recognised by the FCA under section 272 FSMA 2000 as the equivalent of a UK non-UCITS retail scheme (NURS) (link to guidance https://www.gov.uk/guidance/stocks-and-shares-investments-for-isa-managers#nonucitsrets).
This fund is recorded on the Financial Services Register as being recognised by the FCA and evidence suggests that the fund is UCITS compliant and therefore recognised under section 236A FSMA 2000. On that basis, the fund will be stocks & shares ISA qualifying.