- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)ITA 2007 is amended as follows.
(2)In section 177 (EIS: the no pre-arranged exits requirement), for subsection (2) substitute—
“(2)The arrangements referred to in subsection (1)(a) do not include—
(a)any arrangements with a view to such an exchange of shares, or shares and securities, as is mentioned in section 247(1), or
(b)any arrangements with a view to any shares in the issuing company being exchanged for, or converted into, shares in that company of a different class.”
(3)In section 257CD (SEIS: the no pre-arranged exits requirement), for subsection (2) substitute—
“(2)The arrangements referred to in subsection (1)(a) do not include—
(a)any arrangements with a view to such an exchange of shares, or shares and securities, as is mentioned in section 257HB(1), or
(b)any arrangements with a view to any shares in the issuing company being exchanged for, or converted into, shares in that company of a different class.”
(4)The amendments made by this section have effect in relation to shares issued on or after 5 December 2016.
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