1003“Shares” etcU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)In this Part “” includes—
(a)an interest in shares, and
(b)stock or an interest in stock.
(2)For the purposes of this Part shares are acquired by a person when the person acquires a beneficial interest in them (and not, if different, when they are conveyed or transferred).