CG50223 - Definitions: security: share identification rules

The contrast between shares and securities in TCGA92/S104(3)(i) is between share capital and loan capital. This distinction is clearer in the other definition of security, see CG50225. This manual will describe the share identification rules in terms of shares. However, it must be remembered that the same rules will apply to securities generally, unless they are relevant securities which have their own identification rules, see CG50224 and 51140+, and other fungible assets.