xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
44U.K.In relation to shares issued before 6 April 2007, section 193(5)(b) of ITA 2007 (as applied by section 79(7) of this Act) applies with the following modifications—
(a)the insertion after “held” of “ by the company ”, and
(b)the substitution for “the trader” of “ a vendor ”.