SCHEDULES
SCHEDULE 4EIS and VCT reliefs: knowledge-intensive companies
10Commencement
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.