SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004I1129

1

Regulation 10 (procedure for Board’s approval) is amended as follows.

2

In paragraph (3) for “Special Commissioners”, on both occurrences, substitute “tribunal”.

3

In paragraph (4) for “Special Commissioners” and “Commissioners” substitute “tribunal”.