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Paragraph 98

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In this Schedule—

(a)

references (however expressed) to an issue of shares in any company are to such of the shares in the company as are of the same class and issued on the same day; and

(b)

references (however expressed) to an issue of shares in a company to a person are references to such of the shares in an issue of shares in that company as are issued to that person in one capacity.