This section has no associated Explanatory Notes
81U.K.In section 653 (shares issued or deferred as a result of exercise of deemed option), in subsection (2), for “carrying value” substitute “ tax-adjusted carrying value ”.
81U.K.In section 653 (shares issued or deferred as a result of exercise of deemed option), in subsection (2), for “carrying value” substitute “ tax-adjusted carrying value ”.