6(1)In FA 1996, in—U.K.
(a)section 91A(2)(b) (distributions in respect of shares subject to outstanding third party obligations), and
(b)section 91B(2)(b) (distributions in respect of non-qualifying shares),
omit “falling within section 209(2)(a) or (b) of the Taxes Act 1988”.
(2)The repeals made by sub-paragraph (1) have effect in relation to distributions on or after 9 October 2007.