http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/2/part/5

SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 5Savings and investment income: general

Deeply discounted securities issued in accordance with qualifying earn-out right

79

Despite the repeal by this Act of section 104(4) of FA 2002, sections 430(5) and 442 (securities issued in accordance with qualifying earn-out right) apply whenever the security was issued.