Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004
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Memorandwm Esboniadol
129.—(1) Regulation 10 (procedure for Board’s approval) is amended as follows.
(2) In paragraph (3) for “Special Commissioners”, on both occurrences, substitute “tribunal”.
(3) In paragraph (4) for “Special Commissioners” and “Commissioners” substitute “tribunal”.