(1) In this Act -

"the Minister" means the Minister for Finance;

"registered securities" means securities the holders of which are entered in a register;

"securities" includes shares, stock, debentures, debenture stock, loan stock and bonds;

"stock exchange transaction" means a sale and purchase of securities in which each of the parties is a member of a stock exchange acting in the ordinary course of his business as such or is acting through the agency of such a member;

"stock exchange" means the Cork Stock Exchange, the Dublin Stock Exchange and any other stock exchange which is declared by the Minister by regulations to be a recognised stock exchange for the purposes of this Act.

(2) References in this Act to 'a stock transfer' shall, in addition to applying to an instrument under hand in a form set out in the First Schedule to this Act, be construed, where the context so allows, as including a transfer to which section 139 of the Central Bank Act, 1989, applies as if it were a transfer in a form so set out and in respect of which no brokers transfer is necessary.