Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 470: Minor definitions
1947.This section picks up the remainder of the definitions in section 87(1) of FA 1988 which are not included elsewhere. The meaning of “interest in shares” has been expanded to make it clear that it excludes a right to acquire shares eg options. See Change 117 in Annex 1.