# Income Tax Act 2007, Paragraph 71


For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 290 applies in relation to shares or securities issued before 6 April 2007 with the following modifications—
(a) the omission of subsections (2) and (6), and
(b) in subsection (5)(d), the omission of sub-paragraph (ii) and the “or” immediately before it.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/71 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.