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Legislation

Income Tax Act 2007

Crossheading Mergers

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Section 321 Power to facilitate mergers of VCTs
Section 322 Provision that may be made by regulations under section 321
Section 323 Meaning of “merger” and “successor company”

Chapter 5 Powers: winding up and mergers of VCTs
Crossheading Mergers

Crossheading Mergers

From legislation.gov.uk

Contents

Section 321 Power to facilitate mergers of VCTs
Section 322 Provision that may be made by regulations under section 321
Section 323 Meaning of “merger” and “successor company”