WORLDSEC LD – BMG9774L1019
For ISA purposes, closed-ended investment companies/funds are treated like any other ‘company’. This means the shares in the company need to meet the usual listing/trading criteria.
To qualify for ISA inclusion, a share has to be officially listed on a recognised stock exchange (see ISA Guidance https://www.gov.uk/guidance/stocks-and-shares-investments-for-isa-managers#shareinv) or, from 5 August 2013, admitted to trading on a recognised stock exchange in the European Economic Area (EEA) or the UK.
In this case, the registered/common shares are listed on recognised stock exchanges (London Stock Exchange – Main board -see link) so on that basis, the shares should qualify for stocks & shares ISA inclusion.