Version Superseded: 06/04/2007
Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 6.
6U.K.In section 292 (parallel trades)—
(a)in subsection (1), for the words preceding paragraph (a) there is substituted “ An individual is not eligible for relief in respect of any shares in a company if, at the date mentioned in subsection (2) below ”, and
(b)in subsection (4)(a) for “any of its subsidiaries” there is substituted “ any company which is a 51 per cent. subsidiary of that company on the date referred to in subsection (2) above ”.
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