Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004U.K.
This section has no associated Explanatory Memorandum
129.—(1) Regulation 10 (procedure for Board’s approval) is amended as follows.
(2) In paragraph (3) for “Special Commissioners”, on both occurrences, substitute “tribunal”.
(3) In paragraph (4) for “Special Commissioners” and “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 2 para. 129 in force at 1.4.2009, see art. 1(2)