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<p>The government is extending the sunset clause for the Enterprise Investment Scheme
(EIS) and the Venture Capital Trust (VCT) scheme to 2035.</p><p>The UK-EU Trade and
Cooperation Agreement is now the primary framework governing subsidy control between
the UK and EU. As such, EU State aid rules no longer apply to the UK, save for the
limited circumstances covered by the Windsor Framework.</p><p>For the EIS and VCT
schemes, the government is engaging with the EU, under the Windsor Framework, due
to Northern Ireland’s unique access to the EU Single Market.</p>
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