# The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2011, Regulation 4: Amendment of regulation 3


In paragraph (2)(a) of regulation 3 (winding-up of venture capital trusts), for “section 842AA(5A)(a) and (b)” substitute “section 280(1)(a) and (b)”.

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Source: https://www.legislation.gov.uk/uksi/2011/660/regulation/4 (the official version)
Page: https://openlegislation.uk/venture-capital-trust-winding-up-and-mergers-tax-amendment-regulations-2011/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.