(1) The value of any listed debenture which is not a debenture issued by a dependent of the undertaking, and of any listed share which is not a share in such a dependent nor a share in any body specified in Article 48 (2) (a), shall be the middle market quotation.
(2) Where the listing of any listed debenture or listed share, the value of which falls to be determined in accordacne with this Article, was suspended at a relevant date, then for the purpose or purposes for which that date was the relevant date -
(a) if that suspension was in force for a period in excess of ten days, that debenture or share shall be left out of account, and
(b) if that suspension was in force for a period not exceeding ten days, the value of that debenture or share shall be the lower of -
(i) the middle market quotation on the day before the day the suspension came into force, and
(ii) the middle market quotation on the day after the day the suspension was terminated.
(3) For the purposes of paragraph