{
  "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-17",
  "json_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-17.json",
  "legislation": "uksi/1995/1979",
  "legislation_title": "The Venture Capital Trust Regulations 1995",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Interim claims",
  "text": "(1) An interim claim may be made for a period which—\n(a) consists of one month or a number of months (not exceeding six) beginning on the 6th day of a month and ending on the 5th day of the relevant following month, and\n(b) does not fall within more than one year.\n(2) No interim claim may be made for the month ending 5th July or any subsequent month until the return under regulation 13 due in respect of the preceding year has been duly made and received by the Board.\n(3) No interim claim may be made for the month ending 5th October or any subsequent month until the annual claim due in respect of the preceding year has been duly made and received by the Board.\n(4) A claim under this regulation may not be based on an estimate but may only be made to claim tax credits in respect of distributions made during the period covered by the claim.\n(5) If the Board are satisfied that the trust company may claim the amount specified in a claim under paragraph (4) above in relation to the period for which the claim is made, they shall pay that amount to the trust company and, if they are not so satisfied, they shall pay any lesser amount which they are satisfied may be claimed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1979/regulation/17",
    "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."
}