There are currently no known outstanding effects for the Finance (No. 2) Act 2015, Paragraph 2.
2(1)Section 261 (eligibility for VCT relief) is amended as follows.U.K.
(2)In subsection (3), before paragraph (a) insert—
“(za)the shares are issued before 6 April 2025,”.
(3)After subsection (4) insert—
“(5)The Treasury may, by regulations, amend subsection (3)(za) to substitute a different date for the date for the time being specified there.”
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