Requirements as to listing
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17(1)Eligible shares must be —
(a)shares of a class listed on a recognised stock exchange,
(b)shares in a company which is not under the control of another company, or
(c)shares in a company which is under the control of a listed company.
(2)A “listed company” is a company whose shares are listed on a recognised stock exchange, other than—
(a)a close company, or
(b)a company that would be a close company if resident in the United Kingdom.