Finance Act 2024 (c. 3)

Part 1 Income tax and corporation tax

Chapter 1 Reliefs for businesses etc

Other reliefs

11 Extension of EIS relief and VCT relief to shares issued before 6 April 2035

(1) In—

(a) section 157(1)(aa) of ITA 2007 (which limits EIS relief to shares issued before 6 April 2025), and

(b) section 261(3)(za) of that Act (which limits VCT relief to shares issued before that date),

for “2025” substitute “2035”.

(2) This section comes into force on such day as the Treasury may by regulations appoint.