SCHEDULES
F1SCHEDULE 33Venture capital trusts
F1Part 1Venture capital trusts: winding up
F11Meaning of “VCT-in-liquidation"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12Power to treat VCT-in-liquidation as VCT
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13Power to treat conditions for VCT approval as fulfilled with respect to VCT-in-liquidation
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Power to make provision about distributions by VCT-in-liquidation
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15Power to facilitate disposals to VCT by VCT-in-liquidation
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16Provision in respect of periods before and after winding-up
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Part 1: supplementary provisions and interpretation
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Part 2Venture capital trusts: mergers
F18Power to facilitate mergers of VCTs
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19Provision that may be made by regulations under paragraph 8(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F110Meaning of “merger" and “successor company"
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Part 3Time allowed for VCT to invest money raised by further share issue
F111Power to disapply, or limit operation of, section 842AA(5B) of the Taxes Act 1988
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F112Withdrawal of VCT approval in cases for which provision made under paragraph 11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F113Consequential amendment in section 842AA(5A) of the Taxes Act 1988
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Part 4Supplementary
F114Extension of existing powers to give effect to VCT reliefs
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F115Penalties for non-compliance with regulations under this Schedule
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F116Regulations under this Schedule: inclusion of supplementary etc provisions
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F117Interpretation of Schedule
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 33 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 423, Sch. 3 Pt. 1 (with Sch. 2)