The Venture Capital Trust Regulations 1995
Sections 70 to 73 of, and Schedules 14 to 16 to, the Finance Act 1995 (“the 1995 Act”), make provision in relation to venture capital trusts. These Regulations, made by the Commissioners of Inland Revenue (“the Board”) under section 73 of the 1995 Act, make further provision in relation to such trusts.