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Income Tax Act 2007
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316Power to make provision about distributions by VCT-in-liquidation
This section has no associated Explanatory Notes
(1)Regulations may make provision for tax enactments specified by the regulations—
(a)to apply in relation to distributions from a VCT-in-liquidation (including, in particular, distributions in the course of dissolving it or winding it up),
(b)not to apply in relation to such distributions,
(c)to apply in relation to such distributions with modifications specified by the regulations.
(2)Provision under subsection (1) may be made so as to apply in relation to distributions from a VCT-in-liquidation made—
(a)at any time during its winding up, or
(b)during periods of its winding up specified by, or determined under, regulations.
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