Overview The trading requirement
3364.This transitional provision has the effect that, for the purposes of share loss relief as well as EIS relief, Changes 41 and 42 in Annex 1 apply only to shares issued on or after 6 April 2007. Those Changes apply to section 181 to which section 137 corresponds with modifications. See the commentary on section 1034(3) for the commencement of section 181 as it applies for the purposes of EIS relief.