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Regulation 2 Commencement of Section 14(1) to (3) of the Finance Act 2018

Original text. Later amendments are not shown.

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—

(a)

the amendments made by subsections (1) and (2) have effect for shares issued on or after 15 March 2018; and

(b)

the amendments made by subsection (3) have effect for shares or securities issued on or after 15 March 2018.