Instruments giving entitlements to investmentsU.K.
17.—(1) Warrants and other instruments entitling the holder to subscribe for any investment falling within paragraph 14, 15 or 16.
(2) It is immaterial whether the investment to which the entitlement relates is in existence or identifiable.
(3) An investment falling within this paragraph shall not be regarded as falling within paragraph 21, 22 or 23.