Related Commentary  Related CasesRelated HMRC Manuals

420(1)  Subject to subsections (5) and (6), for the purposes of this Chapter and Chapters 2 to 5 the following are “securities” –

(a)shares in any body corporate (wherever incorporated) or in any unincorporated body constituted under the law of a country or territory outside the United Kingdom,

(aa)rights under contracts of insurance other than excluded contracts of insurance,

(b)debentures, debenture stock, loan stock, bonds, certificates of deposit and other instruments creating or acknowledging indebtedness (other than contracts of insurance),

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