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SCHEDULES

SCHEDULE 4U.K.EIS and VCT reliefs: knowledge-intensive companies

CommencementU.K.

10(1)The amendments made by this Schedule come into force in accordance with provision made by the Treasury by regulations.U.K.

(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.