328 Supplementary
Income Tax Act 2007 (2007 c 3) | Legislation

328 听厂耻辫辫濒别尘别苍迟补谤测

(1)聽聽聽聽 Subject to subsection (2), references in sections 326 and 327 and this section, except in the expression 鈥渟ubscriber shares鈥, to shares in a company include references to any securities of that company.

(2)聽聽聽聽 For the purposes of subsection (1) a relevant security of the old company is not to be treated as a security

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