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1. Shares and stock in the share capital of a company.
Here “company” includes—
(a)any body corporate constituted under the law of, or of any part of, the United Kingdom or of any other country or territory and also any unincorporated body constituted under the law of a country or territory outside the United Kingdom; and
(b)any body incorporated under the law of, or of any part of, the United Kingdom relating to a building society within the meaning of section119(1) of the Building Societies Act 1986(1) or an industrial and provident society registered, or deemed to be registered, under the Industrial and Provident Societies Act 1965(2) or the Industrial and Provident Societies Act (Northern Ireland) 1969(3).
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