# Income Tax Act 2007, Paragraph 88


Section 330 does not apply in relation to exchanges of shares or securities taking effect before 21 March 2000.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/88 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.