# Income Tax Act 2007, Paragraph 78


For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 300 applies in relation to shares or securities issued before 6 April 2007 with the following modifications—
(a) in subsection (2), the omission of paragraph (b) and the “or” immediately before it, and
(b) the omission of subsection (3).

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/78 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.