SCHEDULES

SCHEDULE 4EIS and VCT reliefs: knowledge-intensive companies

Commencement

10(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.