# Finance Act 1998, Paragraph 32


In sub-paragraph (1) of paragraph 5, for paragraphs (c) and (d) there shall be substituted the words
“or
(c) to the person who holds the shares in question when they cease (or are treated for the purposes of this Schedule as ceasing) to be eligible shares.”

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-13/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.