Sch 6 para 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.