Paragraph 7
2(1)Paragraph 7 (provision for purposes of condition A in paragraph 6) is amended as follows.
(2)In sub-paragraph (8)(b), for “acquires any plant or machinery directly or indirectly from a person who is connected with the company” substitute “acquired any plant or machinery in circumstances in which this paragraph applies”.
(3)For sub-paragraph (9) substitute—
“(9)Paragraph (b) of sub-paragraph (8) above applies if—
(a)the relevant day falls on or after 22 March 2006,
(b)the plant or machinery was acquired directly or indirectly from a person who was connected with the company when the acquisition took place, and
(c)either the acquisition took place on or after 5 December 2005 or the person from whom the plant or machinery was so acquired was also connected with the company on that date.”