1050. Meaning of 'relevant business property'.

In relation to a transfer of value¹ 'relevant business property'² means:

1.  

   (1)     property consisting of a business³ or interest in a business⁴;

2.  

   (2)     securities of a company which are unquoted⁵ and which (either by themselves or together with other securities owned by the transferor and any unquoted shares so owned) gave the transferor control⁶ of the company immediately before the transfer⁷;

3.  

   (3)     unquoted⁸ shares in a company⁹;

4.  

   (4)     shares in or securities of a company which are quoted¹⁰ and which (either by themselves or together with other such shares or securities owned by the transferor) gave the transferor control