{
  "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995",
  "json_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995.json",
  "id": "uksi/1995/1979",
  "title": "The Venture Capital Trust Regulations 1995",
  "short_title": "Venture Capital Trust 1995",
  "long_title": "Sections 70 to 73 of, and Schedules 14 to 16 to, the Finance Act 1995 (“the 1995 Act”), make provision in relation to venture capital trusts. These Regulations, made by the Commissioners of Inland Revenue (“the Board”) under section 73 of the 1995 Act, make further provision in relation to such trusts.",
  "citation": "S.I. 1995/1979",
  "type": "uksi",
  "year": "1995",
  "number": "1979",
  "version": "current",
  "date": "1995-07-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 36,
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/introduction",
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    },
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      "path": "part/II",
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      "heading": "APPROVAL OF A COMPANY FOR PURPOSES OF SECTION 842AA",
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      "path": "part/III",
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      "heading": "RELIEF FROM INCOME TAX",
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    },
    {
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      "path": "part/III/chapter/II/crossheading/enduring-declarations",
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    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1979",
    "retrieved_at": "2026-10-29T13:04:48.542285+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."
}