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.