{
  "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-20",
  "json_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Liability for tax where provisional approval withdrawn",
  "text": "Where the provisional approval of a company as a trust company is withdrawn, section 252 shall have effect in relation to any tax credit paid under this Chapter as it has effect in relation to any set-off or payment of tax credit mentioned in subsection (1)(b) of that section which ought not to have been made.",
  "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/20",
    "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."
}