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64(1)Paragraph 13 is amended as follows.
(2)In sub-paragraph (2)(b), for “in exercise of” (in both places) substitute “pursuant to”.
(3)For sub-paragraph (2)(c) substitute—
“(c)in determining the amount of relief—
(i)any consideration given in respect of the grant of the new option is treated as if it had been given in respect of the grant of the old option, and
(ii)any consideration given in respect of the acquisition of shares pursuant to the new option is treated as if it had been given in respect of the acquisition of shares pursuant to the old option.”.
(4)In sub-paragraph (3)(b), for “its exercise” substitute “the shares acquired pursuant to it”.
(5)This paragraph has effect on and after the day appointed under paragraph 3(2).
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