chargeable security
For the purposes of the Finance Act 1986:
• Stocks, shares or loan capital.
• Interest in, or in dividends or other rights arising out of, stocks, shares or loan capital.
• Rights to allotment of or to subscribe for, options to acquire, stocks, shares or loan capital.
• Units under a unit trust scheme.
(Section 99(3), Finance Act 1986.)
It does not include securities issued or raised by a body corporate not incorporated in the UK unless they are registered in a UK register kept by or on behalf of the relevant body corporate.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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