Paragraph 8
(1)
TCGA 1992 is amended as follows.
(2)
In section 130(1)(a) (composite new holdings)—
(a)
for “had quoted market values” substitute “ were listed ”, and
(b)
omit “in the United Kingdom or elsewhere”.
(3)
In section 144(8)(a) (options and forfeited deposits), for “quoted on” substitute “ listed on ”.
(4)
In section 146(4)(b) (options: application of rules as to wasting assets), omit “in the United Kingdom or elsewhere”.
(5)
In section 273(2) (unquoted shares and securities), for “quoted” substitute “ listed ”.
(6)
Omit section 285 (recognised investment exchanges).