# Income Tax Act 2007, Paragraph 77


For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 299 does not apply in relation to shares or securities issued before 17 March 2004.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/77 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.