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”.