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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 8
- Paragraph 78
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Meaning of “qualifying trade”
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78For the purpose of determining whether shares or securities are to be regarded as comprised in a company’s qualifying holdings, section 300 applies in relation to shares or securities issued before 6 April 2007 with the following modifications—
(a)in subsection (2), the omission of paragraph (b) and the “or” immediately before it, and
(b)the omission of subsection (3).
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