There is a parallel to these changes in Part 5 (EIS) and to the changes in section 290(2) and (6) in section 137(2) and (6) of this Act and new section 576B(3) and (7) of ICTA relating to share loss relief.
ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL EIS (the enterprise investment scheme) and share loss relief