Investment Trust committing to set a SBT - FI or a company?

Hi team,

Thank you again for all your support provided via the forum. I have a question regarding publicly listed investment trusts, that are not REITs. If an investment trust as a public company wants to commit to setting a SBT, would the trust be considered an FI and need to use the FI guidance or would it be considered a company (similar to REITs) and need to set a target as a company?

Many thanks,