CG50221 - Definitions: security: share identification rules

TCGA92/S104 (3)

For the purposes of the share identification rules TCGA92/S104 (3) provides `securities' does not include relevant securities as defined in TCGA92/S108 but, subject to that, means

i)shares or securities of a company; and

ii)any other assets where they are of a nature to be dealt in without identifying the particular assets disposed of or acquired.