HC Deb 15 July 1981 vol 8 c1309

Amendments made:

No. 98, in page 46, line 30, leave out from 'Where' to 'any' in line 32 and insert 'the relief has been given to an individual in respect of shares in a company which have been issued to him at different times'. No. 99, in page 46, line 34, leave out from 'issued' to end of line 35 and insert 'earlier rather than to those issued later'. No. 100, in page 46, line 36, leave out first 'the'.

No. 101, in page 46, line 40, leave out from 'holding' to end of line 42 and insert—

  1. '(a) a disposal of the whole or part of the new holding shall be treated for the purposes of this section as a disposal of the whole or a corresponding part of those shares; and
  2. (b) the new holding shall be treated for the purposes of subsection (2) above as shares in respect of which the relief has been given.'.—[Mr. Peter Rees.]

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