Part 6Venture capital trusts
Chapter 1Introduction
258Overview of Part
In this Part—
a
Chapter 2 provides for VCT income tax relief (“VCT relief”), that is, entitlement to tax reductions in respect of amounts subscribed by individuals for shares issued to them by venture capital trusts,
b
Chapter 3 provides for VCT approvals,
c
Chapter 4 makes provision as to the meaning of “qualifying holding” for the purposes of Chapter 3,
d
Chapter 5 confers power for regulations to make provision in relation to the winding up and merger of venture capital trusts, and
e
Chapter 6 makes supplementary and general provision.