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Legislation
Income Tax Act 2007

Crossheading Winding up

  • Section 314 Power to treat VCT-in-liquidation as VCT
  • Section 315 Power to treat conditions for VCT approval as met with respect to VCT-in-liquidation
  • Section 316 Power to make provision about distributions by VCT-in-liquidation
  • Section 317 Power to facilitate disposal to VCT by VCT-in-liquidation
  • Section 318 Power in respect of periods before and after winding up
  • Section 319 Sections 314 to 318: supplementary
  • Section 320 Meaning of “VCT-in-liquidation”
  1. Income Tax Act 2007
  2. /
  3. /Chapter 5 Powers: winding up and mergers of VCTs

Crossheading Winding up

From legislation.gov.uk

Contents

  1. Section 314 Power to treat VCT-in-liquidation as VCT
  2. Section 315 Power to treat conditions for VCT approval as met with respect to VCT-in-liquidation
  3. Section 316 Power to make provision about distributions by VCT-in-liquidation
  4. Section 317 Power to facilitate disposal to VCT by VCT-in-liquidation
  5. Section 318 Power in respect of periods before and after winding up
  6. Section 319 Sections 314 to 318: supplementary
  7. Section 320 Meaning of “VCT-in-liquidation”
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