71U.K.For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 290 applies in relation to shares or securities issued before 6 April 2007 with the following modifications—
(a)the omission of subsections (2) and (6), and
(b)in subsection (5)(d), the omission of sub-paragraph (ii) and the “or” immediately before it.