10. What kinds of stocks and other investments can an ISA be invested in?

• Stocks and securities issued by a company incorporated anywhere in the world and are listed on any HM Revenue & Customs recognised stock exchange. Note that the AIM shares have been eligible for inclusion within ISAs since 2013. Shares listed on AQSE Growth Market securities are also eligible for inclusion in stocks and shares ISAs
  
  
• Securities may include government stocks (gilts and gilt strips), corporate bonds, loans, loan stock, debentures and Eurobonds provided they have at least five years to run when first acquired for the ISA. In case of corporate bonds, the bond should be listed in a recognised stock exchange or issued by a company which is itself, or its major subsidiary is listed
  
  
• Units in qualifying authorised Unit trusts and qualifying investment trusts
  
  
• Shares in qualifying open ended investment companies (OEICs)
  
  
• Units or shares in a relevant undertaking for collective investment in transferable securities (UCITS)
  
  
• Investment companies with variable capital (ICVCs)
  
  
• Shares acquired by employees from an approved all-employee savings related share option and/or profit sharing scheme. Shares of this type must be transferred into the ISA within 90 days
  
  
• Cash may be held in an 'adult' stocks and shares ISA, and before 1 July 2014, can only be held for investment in qualifying investments.