{
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  "id": "uksi/1999/819",
  "title": "The Venture Capital Trust (Amendment) Regulations 1999",
  "short_title": "Venture Capital Trust 1999",
  "long_title": "These Regulations amend the Venture Capital Trust Regulations 1995 (S.I. 1995/1979) (“the principal Regulations”) so as to withdraw payable tax credits from investors in venture capital trusts with effect from 6th April 1999. The amendments reflect the amendments made to section 231 of the Income and Corporation Taxes Act 1988 (c. 1) by section 30 of the Finance (No. 2) Act 1997 (c. 58) as a result of which entitlement to tax credits on qualifying distributions made on or after 6th April 1999 is limited to individuals chargeable to tax on those distributions.",
  "citation": "S.I. 1999/819",
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}