The Investment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) Order 2006

The Treasury make the following Order in exercise of the powers conferred on them by paragraphs 1A(2)(b), 1B(2)(b) and 9(1) of Schedule 10 to the Finance Act 19961 and paragraphs 38(2)(b) and 38A(2)(b) of Schedule 26 to the Finance Act 20022.