any body corporate (wherever incorporated), and

any unincorporated body constituted under the law of a country or territory outside the United Kingdom.

any shares of a class defined as deferred shares for the purposes of section 119 of the Building Societies Act 1986 M1; and

any transferable shares in a body incorporated under the law of, or any part of, the United Kingdom relating to industrial and provident societies or credit unions, or in a body constituted under the law of another EEA State for purposes equivalent to those of such a body.

an open-ended investment company;

a building society incorporated under the law of, or any part of, the United Kingdom;

a body incorporated under the law of, or any part of, the United Kingdom relating to industrial and provident societies or credit unions;

any body constituted under the law of an EEA State for purposes equivalent to those of a body falling within sub-paragraph (b) or (c).