There are currently no known outstanding effects for the Finance Act 2024, Section 11.
(1)In—
(a)section 157(1)(aa) of ITA 2007 (which limits EIS relief to shares issued before 6 April 2025), and
(b)section 261(3)(za) of that Act (which limits VCT relief to shares issued before that date),
for “2025” substitute “2035”.
(2)This section comes into force on such day as the Treasury may by regulations appoint.
Commencement Information
I1S. 11 in force at 3.9.2024 by S.I. 2024/897, reg. 2
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