xmlns:atom="http://www.w3.org/2005/Atom"
14In a case where—
(a)paragraph 5 above would apply (apart from this paragraph) to a transfer or redemption of a security, and
(b)immediately before the transfer or redemption was made the security was held for the purposes of an exempt approved scheme (within the meaning of Chapter I of Part XIV of the Taxes Act 1988),
that paragraph shall not apply to the transfer or redemption.