Part 6

Venture capital trusts
Chapter 5

Powers: winding up and mergers of VCTs

Supplementary

Interpretation of Chapter
325
In this Chapter—
- “regulations” means regulations made by the Treasury, and
- “tax enactments” means provisions of or made under—
  1. the Tax Acts,
  2. TCGA 1992 or any other enactment relating to capital gains tax, or
  3. TMA 1970.