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Finance (No. 2) Act 2015

Finance (No. 2) Act 2015 Sch 5 para 2

Sch 5 para 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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