20(1)In subsection (1A) of section 307 of the Taxes Act 1988—
(a)for the words “section 289(1)(b) or (c)” there shall be substituted the words “section 289(1)(b), (ba) or (c)”; and
(b)after the words “section 310” there shall be inserted the words “or paragraph 16(2) or (4) of Schedule 5B to the 1992 Act”.
(2)After subsection (1B) of that section there shall be inserted the following subsection—
“(1C)Where any issue has been determined on an appeal brought by virtue of paragraph 1A(6) of Schedule 5B to the 1992 Act (appeal against notice that shares never have been, or have ceased to be, eligible shares), the determination shall be conclusive for the purposes of any appeal brought by virtue of subsection (1B) above on which that issue arises.”
(3)In subsection (4) of that section, for the words “ordinary shares” there shall be substituted the words “eligible shares”.
(4)In subsection (6)(b) of that section, for the words “section 291” there shall be substituted the words “section 289(1)(ba), 291”.