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—

    1. a

      the Tax Acts,

    2. b

      TCGA 1992 or any other enactment relating to capital gains tax, or

    3. c

      TMA 1970.