{
  "url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-23",
  "json_url": "https://openlegislation.uk/venture-capital-trust-regulations-1995/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Records to be kept by trust company",
  "text": "(1) A company which is or has been a trust company shall at all times during the relevant period keep sufficient accounts, records and other information to enable the requirements of section 842AA, Schedule 15B and these Regulations to be satisfied.\n(2) In paragraph (1) above, the “relevant period”means—\n(a) in the case of a company which has ceased to be approved for the purposes of section 842AA, the period of six years from the date on which the company ceased to be so approved, and\n(b) in any other case, the period of six years from the end of the period of account or the year to which the accounts, records and information relate, whichever is the longer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/2016/1192",
      "affecting_title": "The Venture Capital Trust (Amendment) Regulations 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1979/regulation/23",
    "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."
}