(1)In this Chapter “foreign holdings” means shares outside the United Kingdom that are issued by or on behalf of a non-UK resident body of persons.
(2)In section 974 “dividend coupons” means coupons for dividends payable in respect of foreign holdings.
(3)In this Chapter “coupons” includes—
(a)warrants, and
(b)bills of exchange that purport to be drawn or made in payment of dividends payable in respect of foreign holdings.