# Finance Act 1998, Paragraph 37


Any reference in this Part to a provision of Chapter III of Part VII of the Taxes Act 1988 is a reference to that provision as it has effect in relation to shares issued before 1st January 1994.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/13/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-13/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.