Income Tax Act 2007 Explanatory Notes

Section 272: Regulations as to procedure etc

819.This section allows the Treasury to make regulations about certain aspects of VCT relief and other reliefs related to VCTs. It is based on section 73(1) and (2) of FA 1995.

820.This power has been used in relation to the Venture Capital Trust Regulations 1995 (SI 1995/1979).

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