- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 17/07/2014
Point in time view as at 01/04/2010. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Income Tax Act 2007, Section 284.
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[F1(1)Regulations under section 272 may make provision—
(a)as to the making of applications for VCT approvals and otherwise as to the procedure to be followed in relation to any such applications and the giving of such approvals,
[F2(aa)for and in connection with the making by a company of an application to the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) for relief in respect of a breach (including a future breach) of the conditions for its VCT approval to continue in force,]
(b)as to the procedure to be followed in connection with the withdrawal of VCT approvals,
(c)as to the obligations of a company which is a VCT if it should appear to the company
[F3(i)that the conditions for its VCT approval to continue in force are no longer met, or
(ii)that it is likely that those conditions will cease to be met,]
(d)as to the accounts, records, returns and other information to be kept, and provided or otherwise made available to the Commissioners F4..., by companies which are or have been VCTs and by persons who hold or have held shares in such companies, and
(e)as to the persons liable to account for any tax becoming due where a VCT approval is withdrawn.]
[F5(2)In subsection (1)(aa), the reference to relief in respect of a breach of the conditions mentioned there is to a determination by the Commissioners that they will not exercise their power to withdraw the company's VCT approval by reason of the breach for such period as they may determine (and subject to such conditions as they may determine).
(3)The provision that may be made by virtue of subsection (1)(aa) includes—
(a)provision as to the procedure to be followed in relation to applications and determinations,
(b)provision as to the grounds on which applications may be made or determined, and
(c)provision conferring a discretion to be exercised by the Commissioners.]
Textual Amendments
F1S. 284(1): s. 284 renumbered as s. 284(1) (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)
F2S. 284(1)(aa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(a)
F3Words in s. 284(1)(c) substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(b)
F4Words in s. 284(1)(d) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(1)(c), Sch. 27 Pt. 2(16)
F5S. 284(2)(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 21(2)
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