Sch 2 para 13
(1) Loan stock, bonds and other instruments— (a) creating or acknowledging indebtedness; and (b) issued by or on behalf of a government, local authority or public authority. (2) “ Government, local authority or public authority ” means— (a) the government of the United Kingdom, of Northern Ireland, or of any country or territory outside the United Kingdom; (b) a local authority in the United Kingdom or elsewhere; (c) any international organisation the members of which include the United Kingdom ....