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10In section 291 (individuals qualifying for relief), for subsection (1)(b) (requirement that individual is not connected with the issuing company at any time in the designated period) substitute—
“(b)subject to section 291A(4), he is not at any time in the period—
(i)beginning two years before the issue of the shares, and
(ii)ending immediately before the termination date relating to those shares,
connected with the company (whether before or after its incorporation).”.
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