# Finance Act 1999, Paragraph 12


(1) In this Schedule “stock” includes securities.
(2) References in this Schedule to stock include any interest in, or in any fraction of, stock or in any dividends or other rights arising out of stock and any right to an allotment of or to subscribe for stock.
(3) In this Schedule “transfer” includes negotiation, and “transferable”, “transferred” and “transferring” shall be construed accordingly.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.