Claims

6

1

Subject to sub-paragraph (2) below, section 306 of the Taxes Act shall apply in relation to a claim under this Schedule in respect of relevant shares as it applies in relation to a claim for relief under Chapter III of Part VII of that Act in respect of eligible shares.

2

That section, as it so applies, shall have effect as if—

a

any reference to the conditions for the relief were a reference to the conditions for the application of this Schedule;

b

in subsection (1), the words “(or treated by section 289B(5) as so issued)" were omitted; and

c

subsections (7) to (9) were omitted.