76(1)For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 297 applies in relation to shares or securities issued on or after 6 April 1998 and before 6 April 2006 with the substitution in subsections (1) and (2)—U.K.
(a)of “£15 million” for “£7 million”, and
(b)of “£16 million” for “£8 million”.
(2)For the purposes of sub-paragraph (1) any shares or securities acquired by a company at any time by means of the investment of—
(a)money raised by the issue before 6 April 2006 of shares in or securities of the investing company, or
(b)money derived from the investment by that company of any such money,
are treated as having been issued before 6 April 2006.
(3)For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 297 applies in relation to shares or securities issued before 6 April 1998 with the substitution in subsections (1) and (2)—
(a)of “£10 million” for “£7 million”, and
(b)of “£11 million” for “£8 million”.