Finance Act, 1989

Amendment of section 61 (disposal of shares on the Smaller Companies Market and certain other shares) of Finance Act, 1986.

30.Section 61 of the Finance Act, 1986 , is hereby amended, in subsection (1), by the substitution of the following definition for the definition of “qualifying period”:

“‘qualifying period’ means the period commencing on the 4th day of April, 1986, and ending on the 5th day of April, 1992;”.