Paragraph 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.”