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Finance Act 1997

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This is the original version (as it was originally enacted).

Interpretation of Chapter IA of Part V

6(1)For subsection (2) of section 164N (application of section 170 for the interpretation of sections 164G and 164I) there shall be substituted the following subsection—

(2)Section 170 shall apply for the interpretation of sections 164G and 164I as it would apply for the interpretation of sections 171 to 181 if section 170(2)(a) together with the words “(although resident in the United Kingdom)” in section 170(9)(b) were omitted.

(2)In section 164N (interpretation of Chapter IA), after subsection (4) there shall be inserted the following subsection—

(5)For the purposes of this Chapter, any allotment of shares before their issue shall be disregarded in determining whether and when a person acquires shares by their issue to him.

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