(1) In this section, "securities" includes -

(a) shares, stocks, bonds, debentures and debenture stock of a company (within the meaning of section 4(1)) and also any promissory note or other instrument evidencing indebtedness issued to a loan creditor (within the meaning of section 433(6)) of a company,

(b) securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965, or under any other statutory powers conferred on that Minister and any stock, debenture, debenture stock, certificate of charge or other security which is issued with the approval of the Minister for Finance given under any Act of the Oireachtas and in respect of which the payment of interest and the repayment of capital is guaranteed by the Minister for Finance under that Act, and

(c) securities of the government of any country or territory outside the State.