37U.K.In section 769(2)(d) of the Taxes Act 1988 (acquisitions of shares on death and certain gifts of shares to be left out of account in applying the rules in subsection (1) for ascertaining change in ownership of company)—
(a)for “and, if it is shown that the gift” there shall be substituted “ , and any gift of shares which ”; and
(b)the words “any gift of shares” shall cease to have effect.