Commentary on Sections Overview Overview Section 649: Meaning of certain expressions in section 648
1792.This section provides definitions for the interpretation of section 648. It is based on paragraph 45F(4), (5), (6) and (7) and 12(11C) of Schedule 26 to FA 2002.
1793.See the commentary on section 648 in relation to the meaning of “exactly tracking contract”.
1794.“Shares” is defined in section 710.