# Finance Act 2024, Section 11: Extension of EIS relief and VCT relief to shares issued before 6 April 2035

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2024/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.