60(1)This paragraph applies where any acquisition of shares or an interest in shares within section 465(1) (general duty to notify acquisitions of shares or interests in shares) was made in the tax year 2002-03.
(2)Section 465 applies in relation to the acquisition subject to the following provisions.
(3)The particulars of the acquisition required by section 465(3) must be provided to the Inland Revenue before 7th July 2003.
(4)However, no particulars of the acquisition need be provided by a company under section 465 if the company has already given particulars of it under—
(a)section 85(1) of FA 1988 (which made provision corresponding to section 465 for tax years before 2003-04),
(b)section 136(6) of ICTA (which made provision corresponding to section 486 for such tax years), or
(c)section 140G(1) of ICTA (which made provision corresponding to section 432 for such tax years).