2011 No. 660

Income Tax
Corporation Tax

The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 280(3) to (6), 314 to 317, 319, 321, 322 and 324 of the Income Tax Act 20071: