Sch 7 para 57
In section 521F (shares becoming or ceasing to be shares to which section 521B applies)— (a) in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ” , and (b) omit subsection (4).
In section 521F (shares becoming or ceasing to be shares to which section 521B applies)— (a) in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ” , and (b) omit subsection (4).
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