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(iv) where assets of a company are vested in a liquidator under section 230 of the Companies Act 1963 section 614 of the Companies Act 2014 or otherwise, the assets shall be deemed to be vested in, and the acts of liquidation in relation to the assets shall be deemed to be the acts of, the company (and acquisitions from, and disposals to, the liquidator shall be disregarded accordingly),

(iv) where assets of a company are vested in a liquidator under section 230 of the Companies Act 1963 section 614 of the Companies Act 2014 or otherwise, the assets shall be deemed to be vested in, and the acts of liquidation in relation to the assets shall be deemed to be the acts of, the company (and acquisitions from, and disposals to, the liquidator shall be disregarded accordingly),

(1)(a) In this section, section 626C and Schedule 25A—

(b) For the purposes of this section, section 626C and Schedule 25A—

(4) Schedule 25A shall have effect for the purposes of supplementing this section and section 626C.

(A) subsections (2) to (10) of section 9 shall apply with any necessary modifications, and

(d) to a disposal of shares deriving their value or the greater part of this value directly or indirectly from assets specified in paragraphs (a) and (b) of section 29(3). section 29(3) paragraphs (a) and (b) of subsection (3) of section 29 and subsection (6) of that section ,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(B) sections 413 to 419 shall apply as they apply for the purposes of Chapter 5 of Part 12 but as if “in a relevant territory” were substituted for “in the State” in subparagraph (iii) of section 413(3)(a) and as if paragraph (c) of section 411(1), other than that paragraph as it applies by virtue of subparagraphs (i) and (ii) clauses (I) and (II) of subparagraph (i), were disregarded,

(iii) in determining whether the treatment provided for in subsection (2) applies, the question of whether there is a disposal shall be determined without regard to section 584 or that section as applied by any other section: and, to the extent to which an exemption under subsection (2) does apply in relation to a disposal, section 584 shall not apply in relation to the disposal,

(iii) in determining whether the treatment provided for in subsection (2) applies, the question of whether there is a disposal shall be determined without regard to section 584 or that section as applied by any other section: and, to the extent to which an exemption under subsection (2) does apply in relation to a disposal, section 584 shall not apply in relation to the disposal,

(b) Notwithstanding any provision of section 590, the relevant treatment of a gain shall not apply for the purposes of section 590, but this is subject to paragraph (c).

(b) Notwithstanding any provision of section 590, the relevant treatment of a gain shall not apply for the purposes of section 590, but this is subject to paragraph (c).

(c) The relevant treatment of a gain shall apply for the purposes of section 590 where the participator (within the meaning of that section) is a company.

(v) section 616 shall not apply.

(1)(a) In this section, section 626C and Schedule 25A—

(b) For the purposes of this section, section 626C and Schedule 25A—

(3) The treatment of a gain, as not being a chargeable gain, provided by this section and section 626C shall not apply—

(b) to a disposal a gain on which would, by virtue of any provision other than this section or section 626C, not be a chargeable gain,

(3A)(a) In this subsection ‘relevant treatment of a gain’ means the treatment, provided by this section or section 626C, of a gain as not being a chargeable gain.

(4) Schedule 25A shall have effect for the purposes of supplementing this section and section 626C.

(e) to deemed disposals under section 627.

(II) as are not part of a life business fund within the meaning of section 719,

(c) to disposals, including deemed disposals, of shares which are part of a life business fund within the meaning of section 719,

(ii) not being such a Member State, a territory with the government of which arrangements having the force of law by virtue of section 826(1)(a) section 826(1) have been made; have been made, or

(iii) not being a territory referred to in subparagraph (i) or (ii), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law;