This section has no associated Explanatory Notes
214U.K.In section 834(1) (interpretation of the Corporation Tax Acts), at the end insert—
““venture capital trust” has the same meaning as in Part 6 of ITA 2007.”
214U.K.In section 834(1) (interpretation of the Corporation Tax Acts), at the end insert—
““venture capital trust” has the same meaning as in Part 6 of ITA 2007.”