ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL Multiple issues
The provisions of section 306 of ICTA (claims) can operate to give different times from which an individual may claim relief in respect of separate issues of shares. From this (and other provisions) it seems clear, and is in line with HMRC practice, that an individual may claim relief in respect of one issue of shares but not another. The references in section 158(1) and (2) of this Act respectively to:
““the issue” and “and claims EIS relief””
make it clearer that relief can be claimed on one issue of shares but not another.