Part 6Venture capital trusts
Chapter 5Powers: winding up and mergers of VCTs
Supplementary
325Interpretation of Chapter
In this Chapter—
“regulations” means regulations made by the Treasury, and
“tax enactments” means provisions of or made under—
- a
the Tax Acts,
- b
TCGA 1992 or any other enactment relating to capital gains tax, or
- c
TMA 1970.
- a