24(1)Section 143 of FA 1988 (stamp duty: paired shares) is amended as follows.
(2)Omit subsections (2) and (3).
(3)In subsection (5), in paragraph (a), for “such as is mentioned in subsection (3)(a) above” substitute “for sale of such units to the public made at the same time and at a broadly equivalent price in a country other than the United Kingdom or the foreign country”.