This section has no associated Explanatory Notes
43(1)In relation to shares issued before 6 April 2008, section 192 of ITA 2007 (as applied by section 79(7) of this Act) applies with the omission of the following—U.K.
(a)in subsection (1), paragraphs (ia), (ib) and (ic), and
(b)in subsection (2), paragraphs (da), (db) and (dc).
(2)In relation to shares issued before 7 March 2001, section 192(1) of ITA 2007 (as applied by section 79(7) of this Act) applies with the insertion after paragraph (c) of—
“(ca)oil extraction activities (within the meaning of Part 8 of CTA 2010),”.