3367.This transitional provision has the effect that, for the purposes of share loss relief as well as EIS relief, Change 45 in Annex 1 applies only to shares issued on or after 6 April 2007. That Change applies to section 193(5)(b) which is applied by section 137(7). See the commentary on section 1034(3) for the commencement of section 193 as it applies for the purposes of EIS relief.
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