A ‘qualifying investment’ is defined as:

shares or securities which are listed or dealt in on a recognised stock exchange;

units in an authorised unit trust;

shares in an open-ended investment company (as defined by CTA 2010, s. 613 and 615);

an interest in an off-shore fund (as defined by ICTA 1988, s. 756A–756C; see ¶784-550); and

a qualifying interest in land

(ITA 2007, s. 432).

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