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Income Tax Act 2007
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282Withdrawal of VCT approval in cases for which provision made under section 280(3)
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(1)The Treasury may by regulations make provision for withdrawal of VCT approval of a company to be treated—
(a)in a case where the withdrawal is by reference to a condition for approval that would have been, or would be, met but for provision made under section 280(3), and
(b)for the purposes of enactments specified by regulations,
as having taken effect as from a time specified in the notice of withdrawal that is earlier than the time when the notice is given to the company.
(2)Provision made under subsection (1) has effect subject to the provisions of section 281(4) (retrospective effect of notices of withdrawal of VCT approval) as to the earliest time that may be specified by such a notice.
(3)Section 324 applies in relation to—
(a)regulations under subsection (1), and
(b)any power conferred by that subsection,
as it applies in relation to regulations under Chapter 5 and a power conferred by any provision of that Chapter.
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