Exit arrangements
15(1)In section 91D(2) of FA 1996 (shares treated as loan relationship: redeemable shares), omit “or” at the end of paragraph (a) and insert at the end “or
(c)it is reasonable to assume that the investing company will or might become entitled to qualifying redemption amounts.”
(2)The amendments made by sub-paragraph (1) have effect in relation to times on or after 12 March 2008.