13(1)Loan stock, bonds and other instruments—E+W+S+N.I.
(a)creating or acknowledging indebtedness; and
(b)issued by or on behalf of a government, local authority or public authority.
(a)the government of the United Kingdom, of Northern Ireland, or of any country or territory outside the United Kingdom;
(b)a local authority in the United Kingdom or elsewhere;
(c)any international organisation the members of which include the United Kingdom or another member State.