14(1)In section 576 of the Taxes Act 1988 (which relates to relief for losses on certain unquoted shares) in subsection (5), for paragraph (a) of the definition of “trading company” there shall be substituted—
“(a)a company whose business consists wholly or mainly of the carrying on of a trade or trades”.
(2)This paragraph shall have effect in relation to disposals made after 31st March 1989.