Part 6Venture capital trusts
Chapter 5Powers: winding up and mergers of VCTs
Supplementary
325Interpretation of Chapter
In this Chapter—
“regulations” means regulations made by the Treasury, and
“tax enactments” means provisions of or made under—
(a)
the Tax Acts,
(b)
TCGA 1992 or any other enactment relating to capital gains tax, or
(c)
TMA 1970.