112Stamp duty reserve tax
(1)In section 143 of the [1988 c. 39.] Finance Act 1988 (paired shares) in subsection (1)(b) for the words “an equal number of” there shall be substituted the word “other”.
(2)Subsection (1) above applies where—
(a)the offers referred to in section 143(1) are made, or are to be made, on or after the day on which this Act is passed, and
(b)before the offers are made, or are to be made, units comprising shares in the two companies concerned were offered (whether before or on or after the day on which this Act is passed) in circumstances where section 143 applied without the amendment made by subsection (1) above.