1051. Property which is not relevant business property.

In the following cases property that is of the sort referred to in the previous paragraph1 is not relevant business property2:

  1.  

    (1)     a business or interest in a business, or shares in or securities of a company, are not relevant business property if the business or, as the case may be, the business carried on by the company consists wholly or mainly of dealing in securities, stocks or shares, land or buildings or making or holding investments3;

  2.  

    (2)     shares in or securities of a company are not relevant business property in relation to a transfer of value if at