Modifications etc. (not altering text)
C1Sch. 5 amended by S.I. 1990/696, art. 2
2(1)A transaction falls within this paragraph if it is in respect of an investment specified in sub-paragraph (2) below and—
(a)in the case of an investment within any of paragraphs (a) to (d) of that sub-paragraph, the transaction is not regulated by the rules of a recognised investment exchange; and
(b)in the case of any other investment specified in that sub-paragraph, the transaction is not made on such an exchange or expressed to be as so made.
(2)The investments referred to above are—
[F1(a)a debenture or other instrument falling within paragraph 2 of Schedule 1 to this Act which is issued on terms requiring repayment not later than five years from the date of issue;]
(c)loan stock, or any other instrument, falling within paragraph 3 of Schedule 1 to this Act which is issued on terms requiring repayment not later than one year or, if issued by a local authority in the United Kingdom, five years from the date of issue;
(d)a warrant or other instrument falling within paragraph 4 of Schedule 1 to this Act which entitles the holder to subscribe for an investment within [F2paragraph (a) or (c)] above;
(e)any certificate or other instrument falling within paragraph 5 or 11 of Schedule 1 to this Act and relating to an investment within [F2paragraph (a) or (c)] above;
(f)an option falling within paragraph 7 of Schedule 1 to this Act and relating to—
(i)an investment within [F2paragraph (a) or (c)]above;
(ii)currency of the United Kingdom or of any other country or territory; or
(iii)gold or silver;
(g)rights under a contract falling within paragraph 8 of Schedule 1 to this Act for the sale of—
(i)an investment within [F2paragraph (a) or (c)] above;
(ii)currency of the United Kingdom or of any other country or territory; or
(iii)gold or silver;
(h)rights under a contract falling within paragraph 9 of Schedule 1 to this Act by reference to fluctuations in—
(i)the value or price of any investment falling within any of the foregoing paragraphs; or
(ii)currency of the United Kingdom or of any other country or territory; or
(iii)the rate of interest on loans in any such currency or any index of such rates;
(i)an option to acquire or dispose of an investment within paragraph (f), (g) or (h) above.
Textual Amendments
F1Sch. 5 para. 2(2)(a) substituted (3.4.1997) for Sch. 5 para. 2(2)(a)(b) by S.I. 1996/816, art. 2(a)
F2Words in Sch. 5 para. 2(2)(d)(e)(f)(i)and(g)(i) substituted (3.4.1997) by S.I. 1996/816, art. 2(b)
Modifications etc. (not altering text)
C2Sch. 5 Pt. I para. 2(2) amended (1.1.1993) by S.I. 1992/3218, reg. 82(1), Sch. 10 Pt. I para. 23.