Commencement of Paragraphs 1 to 9 of Schedule 4 to the Finance Act 20183
The amendments made by paragraphs 1 to 9 of Schedule 4 to the Finance Act 2018 (EIS and VCT reliefs: knowledge-intensive companies) come into force and have effect as follows—
a
the amendments made by paragraphs 1, 2, 5 and 6 have effect for shares issued on or after 6 April 2018; and
b
the amendments made by paragraphs 3, 4 and 7 to 9 have effect for investments made on or after 6 April 2018.