- Latest available (Revised)
- Original (As made)
The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024
You are here:
- UK Statutory Instruments
- 2024 No. 897 (C. 58)
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
2024 No. 897 (C. 58)
INCOME TAX
The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024
Made
3rd September 2024
The Treasury make these Regulations in exercise of the powers conferred by section 11(2) of the Finance Act 2024(1).
Citation
1. These Regulations may be cited as the Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024.
Appointed Day
2. 3rd September 2024 is appointed as the day on which section 11 (extension of enterprise investment scheme relief and venture capital trusts relief to shares issued before 6 April 2035) of the Finance Act 2024 comes into force.
Jeff Smith
Vicky Foxcroft
Two of the Lords Commissioners of His Majesty’s Treasury
3rd September 2024
Explanatory Note
(This note is not part of the Regulations)
These Regulations provide that 3rd September 2024 is the appointed day on which section 11 of the Finance Act 2024 (c. 3) comes into force.
Section 11 of the Finance Act 2024 extends tax reliefs for shares issued before 6 April 2035 in respect of the Enterprise Investment Scheme and Venture Capital Trusts by amending section 157(1)(aa) and section 261(3)(za) of the Income Tax Act 2007, respectively.
A Tax Information and Impact Note covering this instrument was published on 22 November 2023 alongside the Autumn 2023 Finance Bill and is available on the website at https://www.gov.uk/government/publications/extension-of-the-enterprise-investment-scheme-and-venture-capital-trust-scheme/enterprise-investment-scheme-and-venture-capital-trusts-scheme-extension. It remains an accurate summary of the impacts that apply to this instrument.
(1)
Options/Help
Print Options
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.