{
  "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/819",
  "legislation_title": "The Venture Capital Trust (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“the principal Regulations” means the Venture Capital Trust Regulations 1995;\n“regulation” means a regulation of the principal Regulations;\n“venture capital trust” has the meaning given by section 842AA of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1979."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/819/regulation/2",
    "retrieved_at": "2026-10-29T10:55:04.655043+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}