Overview The control and independence requirement
3365.This transitional provision has the effect that, for the purposes of share loss relief as well as EIS relief, Change 44 in Annex 1 applies only to shares issued on or after 6 April 2007. That Change applies to section 185 to which section 139 corresponds with modifications. See the commentary on section 1034(3) for the commencement of section 185 as it applies for the purposes of EIS relief.