{
  "url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018/regulation-2.json",
  "legislation": "uksi/2018/931",
  "legislation_title": "The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018-section-14-and-schedules-4-and-5-commencement-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Commencement of Section 14(1) to (3) of the Finance Act 2018",
  "text": "The amendments made by section 14(1) to (3) of the Finance Act 2018 (EIS, SEIS and VCT reliefs: risk to capital) come into force and have effect as follows—\n(a) the amendments made by subsections (1) and (2) have effect for shares issued on or after 15 March 2018; and\n(b) the amendments made by subsection (3) have effect for shares or securities issued on or after 15 March 2018.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/931/regulation/2",
    "retrieved_at": "2026-10-28T22:54:40.424593+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}