10(1)In section 310 of the Taxes Act 1988 (information)—
(a)in subsection (5)—
(i)for “289(6),” substitute “289(1D), (6) or (9)(e), 289A(8)(b) or (8A),”,
(ii)for “293(8),” substitute “293(4B), (6) or (8),”,
(iii)for “or 308(2)(e)” substitute “or 308(2)(e), (3), (3A) or (4)”,
(b)in subsection (6)—
(i)in paragraph (a), after “289(6)” insert “or 293(4B) or (6)”,
(ii)after paragraph (a) insert—
“(aa)in relation to section 289(1D), 289A(8)(b) or (8A) or 308(3), (3A) or (4), the claimant, the company, any other company in question and any person controlling the company or any other company in question;”,
(iii)in paragraph (c), after “section” insert “289(9)(e),”,
(c)after subsection (6) insert—
“(6A)The references in subsections (5) and (6) above to subsections (3), (3A) and (4) of section 308 are to be read as including those provisions as applied by section 289(10) and (11).”.
(2)The amendments made by this paragraph have effect in relation to any notice given after the passing of this Act in respect of shares issued on or after 17th March 2004.