{
  "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-21",
  "json_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Issue of tax credit vouchers in certain circumstances",
  "text": "(1) This regulation applies where—\n(a) a trust company makes a distribution which is not included in a claim, or\n(b) a trust company makes a distribution which is the subject of a claim which is refused, or\n(c) a tax credit in respect of a distribution made by a trust company is recovered pursuant to regulation 15(3) or 20.\n(2) Section 234 shall have effect in relation to the distribution.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1999/819",
      "affecting_title": "The Venture Capital Trust (Amendment) Regulations 1999"
    },
    {
      "type": "added",
      "affecting": "uksi/1999/819",
      "affecting_title": "The Venture Capital Trust (Amendment) Regulations 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1979/regulation/21",
    "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."
}