(1) For the purposes of this section -
(a) an asset is related to shares in a company if it is -
(i) an option to acquire or dispose of shares in that company,
(ii) a security to which are attached rights by virtue of which the holder is or may become entitled, whether by conversion or exchange or otherwise, to acquire or dispose of -
(I) shares in that company,
(II) an option to acquire or dispose of shares in that company, or
(III) another security falling within this paragraph,
or
(iii) an option to acquire or dispose of any security within subparagraph (ii) or an interest in any such security,
(b) in determining whether a security is within paragraph (a)(ii), no account shall be taken -
(i) of any rights attached to the security other than rights relating, directly or indirectly, to shares of the company in question, or
(ii) of rights as regards which, at the time the security came into existence, there was no more than a negligible likelihood that they would in due course be exerc
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