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Income Tax Act 2007
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284Power to make regulations as to procedure
This section has no associated Explanatory Notes
Regulations under section 272 may make provision—
(a)as to the making of applications for VCT approvals and otherwise as to the procedure to be followed in relation to any such applications and the giving of such approvals,
(b)as to the procedure to be followed in connection with the withdrawal of VCT approvals,
(c)as to the obligations of a company which is a VCT if it should appear to the company that the conditions for its VCT approval to continue in force are no longer met,
(d)as to the accounts, records, returns and other information to be kept, and provided or otherwise made available to the Commissioners for Her Majesty’s Revenue and Customs, by companies which are or have been VCTs and by persons who hold or have held shares in such companies, and
(e)as to the persons liable to account for any tax becoming due where a VCT approval is withdrawn.
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