The classes of assets for the purposes of section 152(1) are as follows.
CLASS 1 Assets within heads A and B below.
CLASS 2 Ships, aircraft and hovercraft ("hovercraft" having the same meaning as in the Hovercraft Act 1968).
CLASS 3 Satellites, space stations and spacecraft (including launch vehicles).
CLASS 4 Goodwill.
CLASS 5 Milk quotas (that is, rights to sell dairy produce without being liable to pay milk levy or to deliver dairy produce without being liable to pay a contribution to milk levy) and potato quotas (that is, rights to produce potatoes without being liable to pay more than the ordinary contribution to the Potato Marketing Board's fund).
CLASS 6 Ewe and suckler cow premium quotas (that is, rights in respect of any ewes or suckler cows to receive payments by way of any subsidy entitlement to which is determined by reference to limits contained in a Community instrument).
CLASS 7 Fish quota (that is, an allocation of quota to catch fish stocks, which derives from the Total Allowable Catches set in pursuance of Article 8(4) of Council Regulation (EEC) 3760/92 and under annual Council Regulations made in accordance with that Article, or under any replacement Community Instruments).
CLASS 7A Assets within heads A and B below.
CLASS 8 Assets within heads A and B below.