# Finance Act 2013, Paragraph 93


(1) Omit paragraph 78 (acquisition of shares from employee share ownership trusts).
(2) A trust instrument made before the day on which this Act is passed has effect with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/93 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.