# Finance Act 2013, Paragraph 20


In section 658 (powers to modify: supplementary), for subsection (5) substitute—
“(5) Subsections (6) to (10) apply for the purposes of sections 656 and 657 and this section.
(6) “UK shares” means shares in a UK resident company.
(7) “UK securities” means securities of—
(a) the government of the United Kingdom,
(b) a local authority in the United Kingdom,
(c) another public authority in the United Kingdom, or
(d) a UK resident company or other UK resident body.
(8) But “UK securities” does not include UK shares.
(9) “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.
(10) “Overseas securities” includes shares in a non-UK resident company.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/29/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-29/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.