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63(1)In relation to shares issued before 6 April 2007, section 273(1) applies as if it gave “eligible shares” the same meaning as that given by paragraph 6(1) of Schedule 15B to ICTA at the time of the issue of the shares.U.K.
(2)In relation to shares issued before 6 April 2006, section 273(1) applies with the substitution of “3 years” for “5 years”.