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Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.
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64.— (1) Section 626B of the Principal Act is amended in subsection (3)—
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(a) in paragraph (d) by substituting “section 29(3),” for “section 29(3).”, and
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(b) by inserting the following after paragraph (d):
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“(e) to deemed disposals under section 627.”.
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(2) This section applies to deemed disposals on or after 2 February 2006.
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