2024 No. 897 (C. 58)

INCOME TAX

The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024

Made

3rd September 2024

The Treasury make these Regulations in exercise of the powers conferred by section 11(2) of the Finance Act 2024( 1 ).

Citation

1. These Regulations may be cited as the Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024.

Appointed Day

2. 3rd September 2024 is appointed as the day on which section 11 (extension of enterprise investment scheme relief and venture capital trusts relief to shares issued before 6 April 2035) of the Finance Act 2024 comes into force.

Jeff Smith

Vicky Foxcroft

Two of the Lords Commissioners of His Majesty’s Treasury

3rd September 2024

( 1 )

2024 c. 3 .

1. Citation

2. Appointed Day

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024 (2024/897)

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