Schedule 11, Part 5, paragraph 40

In this Schedule “securities” includes anything falling within any of the following classes. Class 1: shares and stock. Class 2: debentures, including— debenture stock, loan stock, bonds, certificates of deposit, and any other instrument creating or acknowledging a debt. Class 3: warrants or other instruments that entitle the holder to acquire anything in Class 1 or 2.

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