SCHEDULES
SCHEDULE 33Venture capital trusts
Part 4Supplementary
17Interpretation of Schedule
In this Schedule—
“company” includes any body corporate or unincorporated association but does not include a partnership, and shall be construed in accordance with section 99 of the Taxation of Chargeable Gains Act 1992 (c. 12) (application of Act to unit trust schemes);
“regulations” means regulations made by the Treasury;
“shares” includes stock;
- a
the Tax Acts,
- b
the Taxation of Chargeable Gains Act 1992 or any other enactment relating to capital gains tax, or
- c
the Taxes Management Act 1970 (c. 9);
- a
“venture capital trust” has the meaning given by section 842AA of the Taxes Act 1988.