Finance Act 1996

7 (1) In each of the provisions of that Act listed in sub-paragraph (2) below, for “quoted on” there shall be substituted “listed in the Official List of”.

(2) The provisions referred to in sub-paragraph (1) above are—

(a) paragraph (b) of the definition of “preference shares” in section 210(4);

(b) section 842(1)(c); and

(c) section 842AA(2)(e).

(3) Sub-paragraph (1) above, so far as relating to the provision mentioned in sub-paragraph (2)(a) above, has effect in relation to share capital repaid on or after 1st April 1996.

(4) Sub-paragraph (1) above, so far as relating to the provisions mentioned in sub-paragraph (2)(b) and (c) above, has effect in relation to accounting periods ending on or after 1st April 1996.