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Finance Act 1991
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7(1)In section 343 of that Act (company reconstructions without a change of ownership) in subsection (3) (predecessor not entitled to relief under section 394 except as provided by subsection (6); and successor entitled to relief under section 393(1) subject to claim made by predecessor under section 393(2) etc)—
(a)the words from the beginning to “subsection (6) below; and” shall cease to have effect; and
(b)for “393(2)” there shall be substituted “393A(1)”.
(2)Subsection (6) of that section shall cease to have effect.
(3)In subsection (7) of that section—
(a)the words from “then no relief” to “subject to that” shall be omitted; and
(b)for “(6)” there shall be substituted “(5)”.
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