Income Tax Act 2007 (c. 3)

Part 6 Venture capital trusts

Chapter 5 Powers: winding up and mergers of VCTs

Supplementary

325 Interpretation of Chapter

In this Chapter—

• “regulations” means regulations made by the Treasury, and

• “tax enactments” means provisions of or made under—

  (a)

  the Tax Acts,

  (b)

  TCGA 1992 or any other enactment relating to capital gains tax, or

  (c)

  TMA 1970.