Modifications etc. (not altering text)
C1Sch. 4 modified (27.7.1993) by 1993 c. 34, s. 64(2)
Textual Amendments
F11990 s.56and Sch.10 paras.26(3), 29(4)on and after 9June 1989.
21In a case where—
(a)a security is a qualifying convertible security, for the purposes of Schedule 10 to the Finance Act 1990, at the time of its issue, and
(b)apart from this paragraph it would be a deep discount security at that time,
the security shall be treated, at the time of its issue and at all subsequent times, as not being a deep discount security.