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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. Winding up
  2. Sections 314 to 318: supplementary

Section 319 | Sections 314 to 318: supplementary

From legislation.gov.uk

(1)Provision made by regulations under sections 314 to 318 applies in cases, and subject to conditions, specified by regulations.

(2)Such provision may (but need not) be made so as to have effect in a particular case only for such period as may be specified by, or determined under, regulations.

(3)References in sections 314 to 318 to things done by a VCT-in-liquidation include things done by a liquidator of a VCT-in-liquidation.

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