Citation, commencement and effect1.
(1)
These Regulations may be cited as the Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2015 and come into force on 19th March 2015.
(2)
Regulation 2 has effect in relation to new shares issued on or after 6th April 2014.
(3)
In this regulation, “new shares” has the same meaning as in regulation 13 of the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 20042.