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.