(1) In this section -
"securities" includes securities within section 607 and stocks, shares, bonds and obligations of any government, municipal corporation, company or other body corporate;
"quoted securities" means securities which, at any time at which they are to be taken into account for the purposes of this section, or at any time in the period of 6 years immediately before such time, have or have had quoted market values on a stock exchange in the State or elsewhere.
(2) This section shall apply -
(a) to a unit trust (in this section referred to as a "qualifying unit trust") -
(i) which is a registered unit trust scheme (within the meaning of section 3 of the Unit Trusts Act, 1972),
(ii) the trustees of which are resident and ordinarily resident in the State,
(iii) the prices of units in which are published regularly by the managers,
(iv) all the units in which are of equal value and carry the same rights, and
(v) which, at all times since it was registered in the register estab
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