Part 1Income tax and corporation tax
Chapter 1Reliefs for businesses etc
Other reliefs
11Extension of EIS relief and VCT relief to shares issued before 6 April 2035
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.