The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2015
These Regulations amend the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (S.I. 2004/2199) (the “Principal Regulations”).
Lifecycle
Department
Made
24 Feb 2015
—
In force
19 Mar 2015
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 321(1), 322(5A) and 324(1)(e) of the Income Tax Act 2007.
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