# Income Tax Act 2007, Paragraph 39


(1) In relation to new shares issued before 6 April 2007, section 136(2) applies with the omission of “This is subject to section 145(3).”
(2) In this paragraph “new shares” is to be read in accordance with section 145.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/39 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.