7(1)Provision made by regulations under paragraphs 2 to 6 applies in cases, and subject to conditions, specified by regulations.
(2)Such provision may (but need not) be made so as to have effect in a particular case only for such period as may be specified by, or determined under, regulations.
(3)Such provision may be made in relation to any—
(a)VCT-in-liquidation, or
(b)company such as is mentioned in paragraph 6(1),
whose winding-up commences on or after 17th April 2002.
(4)In this Part of this Schedule “VCT approval” means approval for the purposes of section 842AA of the Taxes Act 1988 (approval as a VCT).
(5)References in this Part of this Schedule to things done by a VCT-in-liquidation include things done by a liquidator of a VCT-in-liquidation.
Modifications etc. (not altering text)