share
- (1) (except in51
COLL
51, LR3449,4948
DTR
48
,76
REC
49
, SUP 11 (Controllers and close links) and SUP 16 (Reporting requirements)) the investment, specified in article 76 of the Regulated Activities Order (Shares etc), which is in summary: a share or stock in the share capital of:
- (a) any body corporate (wherever incorporated);
- (b) any unincorporated body constituted under the law of a country or territory outside the United Kingdom.
- (2) (in51
COLL
51
):
- (a) (in relation to an ICVC) a share in the ICVC (including both smaller denomination shares and larger denomination shares);
- (b) (otherwise) an investment within (1).5
- (3) (in48
DTR
48
and LR34, and in FEES where relevant to48
DTR
48
or LR38,) (in accordance with section 5660744 of the Companies Act 198560) a share in the share capital of a company, and includes: 30
- (a) stock (except where a distinction between shares and stock is express or implied);67
- (b) preference shares; and
- (4) (in REC) shares admitted to trading on a regulated market.49
- (5) (in SUP 11 (Controllers and close links) and SUP 16 (Reporting requirements)) (in accordance with section 422 of the Act):
- (a) in relation to an undertaking with share capital, allotted shares;
- (b) in relation to an undertaking with capital but no share capital, rights to share in the capital of the undertaking;
- (c) in relation to an undertaking without capital, interests:
- (i) conferring any right to share in the profits, or liability to contribute to the losses, of the undertaking; or
- (ii) giving rise to an obligation to contribute to the debts or expenses of the undertaking in the event of a winding up.76