{
  "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016",
  "json_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016.json",
  "id": "uksi/2016/1192",
  "title": "The Venture Capital Trust (Amendment) Regulations 2016",
  "short_title": "Venture Capital Trust 2016",
  "long_title": "These Regulations amend the Venture Capital Trust Regulations 1995 (S.I. 1995/1979) (“the VCT Regulations”) to require a venture capital trust (VCT) to include additional information about the VCT and its investments in the annual return to HMRC relating to accounting periods ending on or after 31st December 2016. The additional information requirements apply in respect of the entire accounting period.",
  "citation": "S.I. 2016/1192",
  "type": "uksi",
  "year": "2016",
  "number": "1192",
  "version": "current",
  "date": "2016-12-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments to the Venture Capital Trust Regulations 1995",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Regulation 22 (return containing particulars of investments)",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Regulation 22A (particulars to be returned in respect of relevant investments, raised money and derived money relating to the traceable period)",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Regulation 23 (records to be kept by trust company)",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2016-12-08",
      "size": 46156,
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/pdf/uksi_20161192_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/1192/pdfs/uksi_20161192_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2016-12-08",
      "size": 36429,
      "url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/pdf/uksiem_20161192_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/1192/pdfs/uksiem_20161192_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "provisions": [
        "section/272",
        "section/284"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/changes.json",
  "changes_made_by": 7,
  "changes_made_by_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/venture-capital-trust-amendment-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1192",
    "retrieved_at": "2026-10-28T23:17:19.874913+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."
}