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Browse Statutory InstrumentsSI 2015/361

SIin_forceSI 2015/361 · regulation

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”).

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

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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 25 Feb 2015 · 31 KB

application/pdf · 25 Feb 2015 · 34 KB

At a glance

SI number2015/361

Statusin_force

Made24 Feb 2015

Coming into force19 Mar 2015

Typeregulation

ISBN9780111130513

Related SIs

Related SIs

The Venture Capital Trust (Amendment) Regulations 2016

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

The Investment Trust (Approved Company) (Tax) (Amendment) Regulations 2013

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