# Finance Act 1994, Paragraph 31


At the end of section 164M of that Act (exclusion of double relief) there is inserted “ but the reference in this section to that Chapter is to that Chapter as it applies in relation to shares issued before 1st January 1994 ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/15/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-15/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.