Related Commentary  

7(1)  This regulation specifies the kind of investments (“qualifying investments for a stocks and shares component”) which may be purchased, made or held under a stocks and shares component, and in this regulation and regulations 31 and 34, “shares” without more includes stock.

7(2)  Qualifying investments for a stocks and shares component to which paragraph (1) refers are–

(a)shares, not being shares in an investment trust–

(i)issued by a company wherever incorporated, and

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