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Regulation 3 Commencement of Paragraphs 1 to 9 of Schedule 4 to the Finance Act 2018

Original text. Later amendments are not shown.

The amendments made by paragraphs 1 to 9 of Schedule 4 to the Finance Act 2018 (EIS and VCT reliefs: knowledge-intensive companies) come into force and have effect as follows—

(a)

the amendments made by paragraphs 1, 2, 5 and 6 have effect for shares issued on or after 6 April 2018; and

(b)

the amendments made by paragraphs 3, 4 and 7 to 9 have effect for investments made on or after 6 April 2018.