SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004
129.
(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”.