The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2011
These Regulations make amendments to the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (“the 2004 Regulations”) consequent upon the coming into force of amendments made to the Income Tax Act 2007 (“the 2007 Act”) by the Finance (No. 3) Act 2010 (“the 2010 Act”).