1Chapter III of Part VII of the Taxes Act 1988 (the enterprise investment scheme)—
(a)in its application in relation to shares issued after 26th November 1996, and
(b)in its application after 26th November 1996 in relation to shares which—
(i)were issued on or after 1st January 1994 but before 27th November 1996, and
(ii)immediately before 27th November 1996 were held by an individual and at that time were shares to which, within the meaning of that Chapter, any relief was attributable,
shall have effect with the following amendments.