Sch 9 para 4 Taxes Act 1988
(1) The Taxes Act 1988 is amended as follows. (2) In section 299 (disposal of shares)— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) in subsection (4C), as that section applies to shares issued before 1st January 1994 (business expansion scheme), for “(whether or not by virtue of section 135(3) of that Act)" substitute “ (including a case where that section applies by virtue of any enactment relating to chargeable gains) ” , and for the words from “shall be construed" to the end substitute “ have the same meaning as in section 127 of the 1992 Act (or, as the case may be, that section as applied by virtue of the enactment concerned) ” . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .