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Amendment of Schedule 12 (employee share ownership trusts) to Principal Act.
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15.—Schedule 12 to the Principal Act is amended—
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(a) in paragraph 11(2C) by inserting “or (3)” after “subparagraph (2B)”, and
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(b) in paragraph 11A—
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(i) in subparagraph (5)(a) by inserting “or, in the case of a company referred to in clause (d) of the definition of ‘relevant company’ in paragraph 1(1), at some time within 9 months prior to that day,” after “established by that relevant company,”,
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(ii) in subparagraph (6)(a) by inserting “or, in the case of a company referred to in clause (d) of the definition of ‘relevant company’ in paragraph 1(1), at some time within 9 months prior to that day,” after “established by that relevant company,”, and
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(iii) in subparagraph (7) by inserting “or (6)” after “subparagraph (5)”.
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