Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Miscellaneous
109 Venture capital trusts
1
Schedule 33 to this Act has effect.
2
In that Schedule—
Part 1 enables regulations to make provision for cases where a venture capital trust is being wound up,
Part 2 enables regulations to make provision for cases where there is a merger of two or more venture capital trusts,
Part 3 enables regulations to make provision about the time allowed for venture capital trusts to invest money raised from issues (other than initial issues) of ordinary share capital, and
Part 4 contains supplementary provisions.