567Meaning of [F1“overseas shares”,] “overseas securities” and “overseas dividend”U.K.
(1)This section applies for the purposes of this Part.
[F2(1A)“Overseas shares” means shares in a non-UK resident company.]
(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.
[F3(2A)“Overseas securities” includes overseas shares.]
(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.
Textual Amendments
F1Words in s. 567 heading inserted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 26(4)
F2S. 567(1A) inserted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 26(2)
F3S. 567(2A) inserted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 26(3)