10In section 297 (qualifying trades)—
(a)in subsection (1), “(6) and” is omitted,
(b)in subsection (2)—
(i)in paragraph (a), for “commodities, shares, securities, land or futures” there is substituted “ land, in commodities or futures or in shares, securities or other financial instruments ”,
(ii)in paragraph (g), after “another person” there is inserted “ (other than a company of which the company providing the services or facilities is the subsidiary) ”, and
(iii)paragraphs (h) and (j) are omitted,
F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)in subsection (9), for “289(1)(d)” there is substituted “ 289(2)(c) ”.
Textual Amendments
F1Sch. 15 para. 10(c) repealed (28.7.2000 with effect in accordance with Sch. 17 para. 13(2) of the repealing Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(5), Note 2