Paragraph 129 Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004I1
United Kingdom
(1)
Regulation 10 (procedure for Board’s approval) is amended as follows.
(2)
In paragraph (3) for “Special Commissioners”, on both occurrences, substitute “tribunal”.
(3)
In paragraph (4) for “Special Commissioners” and “Commissioners” substitute “tribunal”.
Annotations
Commencement
- I1
Sch. 2 para. 129 in force at 1.4.2009, see art. 1(2)