SCHEDULES
SCHEDULE 4EIS and VCT reliefs: knowledge-intensive companies
Commencement
10
(1)
The amendments made by this Schedule come into force in accordance with provision made by the Treasury by regulations.
(2)
Regulations under sub-paragraph (1)—
(a)
may make different provision for different purposes;
(b)
may provide for any of those amendments to have effect in relation to shares issued, or investments made, on or after a day that is—
(i)
earlier than the day on which the regulations are made, but
(ii)
not earlier than 6 April 2018.