6In 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”.