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Finance (No. 2) Act 2015
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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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