7After section 109 of the 1984 Act there shall be inserted the following section—
“109A Additional requirement in case of minority shareholdings.
Shares in a company do not fall within subsection (1)(bb) of section 105 above unless the condition specified in subsection (1A) of that section was satisfied—
(a)throughout the two years immediately preceding the transfer, or
(b)where section 108 or section 109 above applies and the transferor owned the shares for a period of less than two years immediately preceding the transfer, throughout that lesser period.”