5(1)In each of sections 227(1AA) and 228(5) of that Act (meaning of “unquoted”), for the word “quoted” there shall be substituted “ listed ”.U.K.
(2)This paragraph has effect—
(a)in relation to transfers of value on or after 1st April 1996; and
(b)for the purposes of any charge to tax by reason of an event occurring on or after 1st April 1996, in relation to transfers of value before that date.