Finance Act 1996

16 In section 73(4) of the [1995 c. 4.] Finance Act 1995 (power to apply certain provisions of the Taxes Management Act 1970 in relation to certain sums payable in connection with venture capital trusts)—

(a) for “section 29(3)(c)” there shall be substituted “section 29(1)(c)”;

(b) for “section 88” there shall be substituted “section 86”; and

(c) after paragraph (d) there shall be added—

“and section 86 of that Act may be so applied with such modifications as respects the relevant date as may be specified in the regulations.”