Paragraph 2

(1)

Section 261 (eligibility for VCT relief) is amended as follows.

(2)

In subsection (3), before paragraph (a) insert—

“(za)
the shares are issued before 6 April 2025,”.

(3)

After subsection (4) insert—

“(5)
The Treasury may, by regulations, amend subsection (3)(za) to substitute a different date for the date for the time being specified there.”