# Finance (No. 2) Act 2015, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.