{
  "url": "https://openlegislation.uk/venture-capital-trust-winding-up-and-mergers-tax-amendment-regulations-2011/regulation-7",
  "json_url": "https://openlegislation.uk/venture-capital-trust-winding-up-and-mergers-tax-amendment-regulations-2011/regulation-7.json",
  "legislation": "uksi/2011/660",
  "legislation_title": "The Venture Capital Trust (Winding up and Mergers) (Tax) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/venture-capital-trust-winding-up-and-mergers-tax-amendment-regulations-2011",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of regulation 8",
  "text": "In paragraph (3) of regulation 8 (transfer of investments in specie from a VCT-in-liquidation to a venture capital trust), for “paragraphs 1(2)(b) and 6 to 8 of Schedule 28B” substitute “sections 286(2)(b), 287, 293, 294, 297 and 331(2) and (3)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/660/regulation/7",
    "retrieved_at": "2026-10-29T02:13:53.158571+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."
}