Part 3Income tax, corporation tax and capital gains tax

Chapter 2Other provisions

Miscellaneous

109Venture 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.