# The Venture Capital Trust Regulations 1995, Regulation 11: Requirement as to obtaining of enduring declaration


Relief from income tax in respect of a distribution by a trust company shall not be given except where the trust company has obtained an enduring declaration in respect of the shares to which the distribution relates.

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Source: https://www.legislation.gov.uk/uksi/1995/1979/regulation/11 (the official version)
Page: https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.