The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Winding up of Venture Capital Trusts

5. 4. For the purposes of paragraph 3(9) of Schedule 15B, the...

6. 5. Section 100(1) of the 1992 Act (read with section 16(2)...

7. 6. (1) Sections 151A (excepting subsection (3)) and 151B of the...

8. 7. (1) Paragraph 3(1) of Schedule 5C to the 1992 Act...

9. 8. Transfer of investments in specie from a VCT-in-liquidation to a venture capital trust

10. 9. Mergers of Venture Capital Trusts

11. 10. Procedure for Board’s approval

12. 11. An individual shall not be entitled to claim relief under...

13. 12. (1) Where there has been a merger, the 70% test,...

14. 13. (1) Where there has been a merger, the following paragraphs...

15. 14. Limiting the operation of section 842AA(5B)

16. Signature

17. Explanatory Note