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Nodiadau Esboniadol
40U.K.In relation to shares issued before 6 April 1998, section 90 applies with the following modifications—
(a)in the definition of “excluded company” in subsection (1), the substitution for “in land, in commodities or futures or in shares, securities or other financial instruments” of “ in shares, securities, land, trades or commodity futures ”,
(b)in subsection (6), the insertion after “excluded company” of “ or is a non-UK resident ”.