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

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In force since 2024-09-03, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Appointed Day

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3 provisions

Title and introductory text

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.

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1 Citation

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.

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2 Appointed Day

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.

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