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: