# Income Tax (Earnings and Pensions) Act 2003, Paragraph 80


(1) Section 537 (alteration of share capital for purposes of section 536) has effect in relation to any alteration made to the share capital of a company before 11th May 2001 with the following modifications.
(2) In subsection (1), omit “and (c)”.
(3) In subsection (2), substitute “ This section ” for “This subsection”.
(4) Omit subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/80 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.