Meaning of “joint venture company” and “qualifying shareholding”
6(1)In paragraph 22(1) (interpretation), at the appropriate places insert—
““joint venture company” has the meaning given by paragraph 23(2) below;”;
““qualifying shareholding”, in relation to a joint venture company, has the meaning given by paragraph 23(3) below;”.
(2)In paragraph 23(2) and (3) for “this paragraph” substitute “this Schedule”.
(3)The amendments in this paragraph have effect in relation to disposals on or after 17th April 2002.