Section 196A

“debenture” has the meaning given by section 2(1) and, in relation to a business trust, means any debenture issued by the trustee‑manager of the business trust in its capacity as trustee‑manager of the business trust;

a reference to a securities‑based derivatives contract of a corporation in sections 196(a)(i) and (b)(i), 198, 202 and 203 is to be read as a reference to a securities‑based derivatives contract of which the underlying thing or any of the underlying things are securities of the corporation; and

a reference to a securities‑based derivatives contract of a business trust in sections 196(a)(ii) and (b)(ii), 198, 202 and 203 is to be read as a reference to a securities‑based derivatives contract of which the underlying thing or any of the underlying things, are securities of the business trust.