The Venture Capital Trust (Amendment) Regulations 2016

These Regulations amend the Venture Capital Trust Regulations 1995 (S.I. 1995/1979) (“the VCT Regulations”) to require a venture capital trust (VCT) to include additional information about the VCT and its investments in the annual return to HMRC relating to accounting periods ending on or after 31st December 2016. The additional information requirements apply in respect of the entire accounting period.

Lifecycle

Department

Made

07 Dec 2016

—

In force

29 Dec 2016

Enabling power

The Treasury make the following Regulations in exercise of the powers conferred by sections 272 and 284(1)(d) of the Income Tax Act 2007.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 08 Dec 2016 · 36 KB

Instrument

application/pdf · 08 Dec 2016 · 45 KB