272 Regulations as to procedure etc
Income Tax Act 2007 (2007 c 3) | Legislation

272  Regulations as to procedure etc

(1)     This section applies to VCT relief and relief for which the following provide—

(a)     section 151A of TCGA 1992 (VCTs: reliefs),

(b)     Schedule 5C to TCGA 1992 (VCTs:

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