# Finance Act 1999, Paragraph 4


In consequence of paragraph 3 above—
(a) in paragraph 2 (postponement of original gain), in sub-paragraphs (1) and (4), for “relevant shares” substitute “ the relevant shares ”;
(b) in paragraph 2(2) and (3), for “any relevant shares” substitute “ the relevant shares ”;
(c) in paragraph 2(2)(b), for “those relevant shares” substitute “ the relevant shares ”;
(d) in paragraph 3 (chargeable events), in sub-paragraph (1) and paragraphs (a) and (b) of sub-paragraph (5), for “any relevant shares” substitute “ any of the relevant shares ”;
(e) in paragraph 4 (gain accruing on chargeable event), in sub-paragraphs (1) and (5), for “any relevant shares” substitute “ any of the relevant shares ”;
(f) in paragraph 4(5)(b), for “the same relevant shares” substitute “ the same shares ”;
(g) in paragraph 5(1) (person to whom gain accrues), for “any relevant shares” substitute “ any of the relevant shares ”;
(h) in paragraph 6(1) (deferral claims), for “relevant shares” substitute “ the relevant shares ”;
(i) in paragraph 16(1) and (2) (information about chargeable events), for “any relevant shares” substitute “ any of the relevant shares ”; and
(j) in paragraph 19(1) (interpretation), in the definition of “the five year period”, for “any relevant shares” substitute “ any of the relevant shares ”.

---
Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.