Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Miscellaneous

Venture capital trusts
109
1
Schedule 33 to this Act has effect.
2
In that Schedule—
- Part 1 enables regulations to make provision for cases where a venture capital trust is being wound up,
- Part 2 enables regulations to make provision for cases where there is a merger of two or more venture capital trusts,
- Part 3 enables regulations to make provision about the time allowed for venture capital trusts to invest money raised from issues (other than initial issues) of ordinary share capital, and
- Part 4 contains supplementary provisions.