Income Tax Act 2007 (c. 3)

Part 6 U.K. Venture capital trusts

Chapter 4 U.K. Qualifying holdings

Supplementary U.K.

311 Power to amend Chapter U.K.

[F1 (1)] The Treasury may by order amend this Chapter—

(a) to make such modifications of sections 290, 291, 298 and 300, sections 303 to 310 and section 313(3) as they consider appropriate, and

(b) to substitute different sums for the sums of money for the time being specified in sections 287(2) and 297.

[F2 (2) An order under this section may—

(a) make different provision for different cases or purposes, or

(b) include such transitional provision as the Treasury consider appropriate.]

Textual Amendments

F1 S. 311(1) renumbered (17.7.2012) by Finance Act 2012 (c. 14), Sch. 8 para. 14

F2 S. 311(2) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 8 para. 14