OpenLegislation

Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations–

  • “the principal Regulations” means the Venture Capital Trust Regulations 1995f1;

  • “regulation” means a regulation of the principal Regulations;

  • “venture capital trust” has the meaning given by section 842AA of the Income and Corporation Taxes Act 1988f2.

Annotations

Footnotes

f1

S.I. 1995/1979.

f2

1988 c. 1. Section 842AA was inserted by section 70(1) of the Finance Act 1995 and amended by paragraph 7(2)(c) of Schedule 38 to the Finance Act 1996 (c. 8), section 75(1) and (2) of the Finance Act 1997 (c. 16), and section 73(1)(a) of, and Part III(13) of Schedule 27 to, the Finance Act 1998 (c. 36).