Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 6 U.K. Venture capital trusts

Limiting eligibility for relief to investments made before 2025 U.K.

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.”