Schedule 1, Part 1, paragraph 10(5)

In this paragraph— “company” means— a company as defined in section 1(1) of the Companies Act 2006, or an overseas company as defined in section 1044 of that Act; “defined benefit pension scheme” means a pension scheme as defined in section 1(5) of the Pension Schemes Act 1993 which is not a money purchase scheme as defined in section 181 of that Act; “equity securities” means— shares, or rights to subscribe for, or to convert securities into, shares.

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