Schedule 11, paragraph 23

The securities are investments of a specified kind creating or acknowledging indebtedness issued by or on behalf of a public authority. “Public authority” means— the government of the United Kingdom; the government of any country or territory outside the United Kingdom; a local authority in the United Kingdom or elsewhere; any international organisation the members of which include the United Kingdom or another EEA State; and such other bodies, if any, as may be specified.

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Source: legislation.gov.uk · retrieved 2026-09-04