12. A deposit.
13. Rights under a contract of insurance.
(1) Shares 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) Sub-paragraph (1) includes -
(a) any shares of a class defined as deferred shares for the purposes of section 119 of the Building Societies Act 1986 [1986 c. 53.];
(b) any transferable shares in a body incorporated under the law of, or any part of, the United Kingdom relating to co-operative and community benefit societies, industrial and provident societies or credit unions.
(3) But subject to sub-paragraph (2) there are excluded from sub-paragraph (1) shares or stock in the share capital of -
(a) an open-ended investment company;
(b) a building society incorporated under the law of, or any part of, the United Kingdom;
(c) any body incorporated under the law of, or any part of, the United Kingdom relating to co-o
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