http://www.legislation.gov.uk/id/uksi/2018/931

http://www.legislation.gov.uk/uksi/2018/931/signature/made

The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018

en

King's Printer of Acts of Parliament

2018-08-16

INCOME TAX

These Regulations bring into force certain amendments relating to Enterprise Investment Scheme (“EIS”), Seed Enterprise Investment Scheme (“SEIS”) and Venture Capital Trust (“VCT”) reliefs made by section 14(1) to (3) of, and Schedules 4 and 5 to, the Finance Act 2018 (c. 3) (“FA 2018”).