Meaning of “ordinary share capital"U.K.
7(1)In paragraph 22(1) (interpretation) at the appropriate place insert—
““ordinary share capital” has the meaning given by section 832(1) of the Taxes Act;”.
(2)Omit paragraphs 23(10) and 24(6).
(3)The amendments in this paragraph apply to disposals on or after 17th April 2002.