- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
21(1)In a case where—
(a)all the securities issued on the occasion of the original issue under a particular prospectus (whatever the time of the issue) are neither gilt-edged securities nor deep gain securities,
(b)some of the securities issued under the prospectus are not gilt-edged securities but are new would-be deep gain securities, and
(c)there is a time when the aggregate nominal value of the securities falling within paragraph (b) above (at that time) exceeds the aggregate nominal value of the securities which (looking at the state of affairs at that time) have been issued under the prospectus and are neither gilt-edged securities nor new would-be deep gain securities,
sub-paragraph (2) below shall apply in relation to any security which is not a gilt-edged security but which has been or is issued under the prospectus at any time (whether before, at or after the time mentioned in paragraph (c) above).
(2)As regards any event occurring in relation to the security after the time mentioned in sub-paragraph (1)(c) above, paragraphs 5 to 19 above shall have effect as if—
(a)the security were a deep gain security, and
(b)it had been acquired as such (whatever the time it was acquired).
(3)For the purposes of sub-paragraph (1) above a new would-be deep gain security is a security which—
(a)would be a deep gain security apart from paragraph 1(7) above, and
(b)was issued on or after 14th March 1989.
(4)In sub-paragraph (1) above “gilt-edged security” has the same meaning as in paragraph 1 above.
(5)For the purposes of sub-paragraph (2) above events, in relation to a security, include anything constituting a transfer or acquisition for the purposes of this Schedule.
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