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4(1)Regulations may make provision for tax enactments specified by the regulations—
(a)to apply in relation to distributions from a VCT-in-liquidation (including, in particular, distributions in the course of dissolving it or winding it up);
(b)not to apply in relation to such distributions;
(c)to apply in relation to such distributions with modifications specified by the regulations.
(2)Provision under sub-paragraph (1) may be made so as to apply in relation to distributions from a VCT-in-liquidation made—
(a)at any time during its winding-up, or
(b)during periods of its winding-up specified by, or determined under, regulations.
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