For the purposes of the Part 7 Chapters 1 to 5 of the Income Tax (Earnings and Pensions) Act 2003, 'securities' means:
(1) shares in any body corporate (wherever incorporated) or in any unincorporated body constituted under the law of a country or territory outside the UK;
(2) rights under certain contracts of insurance;
(3) debentures, debenture stock, loan stock, bonds, certificates of deposit and other instruments creating or acknowledging indebtedness (other than contracts of insurance);
(4) warrants and other instruments entitling their holders to subscribe for securities;
(5) certificates and other instruments conferring rights in respect of securities
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234