ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL Share loss relief
Section 139, relating to share loss relief under Chapter 6 of Part 4 of this Act, and new section 576D of ICTA introduced by Schedule 1, relating to share loss relief under Chapter 5A of Part 13 of ICTA, correspond to section 185, with modifications.
The change in section 185(1)(a) is, accordingly, replicated in section 139(1)(a) of this Act and in section 576D(1)(a) of ICTA. See also Schedule 2 Part 6 (the control and independence requirement).