SCHEDULES

SCHEDULE 5 U.K.Enterprise investment scheme

Limiting eligibility for relief to investments made before 2025 U.K.

2 (1) Section 157 (eligibility for EIS relief) is amended as follows. U.K.

(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.”