ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL Share loss relief
Section 137, relating to share loss relief under Chapter 6 of Part 4 of this Act, and new section 576B of ICTA introduced by Schedule 1, relating to share loss relief under Chapter 5A of Part 13 of ICTA, correspond to section 181, with modifications.
The changes in section 181(3) and (7) are, accordingly, replicated in section 137(2) and (6) of this Act and in section 576B(2) and (6) of ICTA. See also Schedule 2 Part 6 (the trading requirement).