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Browse Statutory InstrumentsSI 2018/109

SIin_forceSI 2018/109 · regulation

The Venture Capital Trust (Exchange of Shares and Securities) (Amendment) Regulations 2018

The Regulations amend the Venture Capital Trust (Exchange of Shares and Securities) Regulations 2002 (S.I. 2002/2661)(“the Existing Regulations”).

Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk

Lifecycle

Department

Made

30 Jan 2018

—

In force

22 Feb 2018

Enabling power

The Treasury, in exercise of the powers conferred by section 330(1A) and (3A) of the Income Tax Act 2007, make the following Regulations.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 31 Jan 2018 · 35 KB

application/pdf · 31 Jan 2018 · 47 KB

At a glance

SI number2018/109

Statusin_force

Made30 Jan 2018

Coming into force22 Feb 2018

Typeregulation

ISBN9780111165041

Related SIs

Related SIs

The Venture Capital Trust (Amendment) Regulations 2016

The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2015

The Venture Capital Funds (Amendment) (EU Exit) Regulations 2019

The Taxation of Securitisation Companies (Amendment) Regulations 2018