# Finance Act 2000, Paragraph 61

Extent: E+W+S+N.I.

Eligible shares must be—
(a) shares of a class listed on a recognised stock exchange; or
(b) shares in a company which is not under the control of another company; or
(c) shares in a company which is under the control of a company (other than a company which is, or would if resident in the United Kingdom be, a close company) whose shares are listed on a recognised stock exchange.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.