567Meaning of “overseas securities” and “overseas dividend”
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(1)This section applies for the purposes of this Part.
(2)“Overseas securities” means shares, stock or other securities issued by—
(a)a government, local authority or other public authority of a territory outside the United Kingdom, or
(b)another non-UK resident body of persons.
(3)“Overseas dividend” means any interest, dividend or other annual payment payable in respect of overseas securities.
(4)In this section “securities” includes loan stock or any similar security.