SCHEDULES
SCHEDULE 5Enterprise investment scheme
Limiting eligibility for relief to investments made before 2025
2
1
Section 157 (eligibility for EIS relief) is amended as follows.
2
In subsection (1), after paragraph (a) insert—
aa
the shares are issued before 6 April 2025,
3
After that subsection insert—
1A
The Treasury may, by regulations, amend subsection (1)(aa) to substitute a different date for the date for the time being specified there.