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Finance (No. 2) Act 2015

Finance (No. 2) Act 2015 Sch 6 para 2

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.

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