# The Venture Capital Trust Regulations 1995, Regulation 21: Issue of tax credit vouchers in certain circumstances


(1) This regulation applies where—
(a) a trust company makes a distribution which is not included in a claim, or
(b) a trust company makes a distribution which is the subject of a claim which is refused, or
(c) a tax credit in respect of a distribution made by a trust company is recovered pursuant to regulation 15(3) or 20.
(2) Section 234 shall have effect in relation to the distribution.

---
Source: https://www.legislation.gov.uk/uksi/1995/1979/regulation/21 (the official version)
Page: https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.