2018 No. 109
Income Tax
The Venture Capital Trust (Exchange of Shares and Securities) (Amendment) Regulations 2018
Made 30th January 2018
Laid before the House of Commons 31st January 2018
Coming into force 22nd February 2018

The Treasury, in exercise of the powers conferred by section 330(1A) and (3A) of the Income Tax Act 2007, make the following Regulations.
2007 c. 3. Subsections (1A) and (3A) of section 330 were inserted by section 13 of the Finance (No. 2) Act 2017 (c. 32), which section also made further consequential amendments to section 330.