Overview Excluded activities: leasing of ships
3368.This transitional provision has the effect that, for the purposes of share loss relief as well as EIS relief, Change 43 in Annex 1 applies only to shares issued on or after 6 April 2007. That Change applies to section 194 which is applied by section 137(7). See the commentary on section 1034(3) for the commencement of section 194 as it applies for the purposes of EIS relief.