Finance Act 2009

Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.

12.— (1) Section 626B of the Principal Act is amended in subsection (3)(d) by substituting “paragraphs (a) and (b) of subsection (3) of section 29 and subsection (6) of that section” for “paragraphs (a) and (b) of section 29(3)”.

(2) This section applies to disposals made on or after 7 May 2009.