Paragraph 122
(1)
Section 105A (shares acquired on same day: election for alternative treatment) is amended as follows.
(2)
For “approved-scheme” (in all places) substitute “ tax-advantaged-scheme ”.
(3)
In subsection (1)(b)(ii) omit “approved”.
Section 105A (shares acquired on same day: election for alternative treatment) is amended as follows.
For “approved-scheme” (in all places) substitute “ tax-advantaged-scheme ”.
In subsection (1)(b)(ii) omit “approved”.