317 Power to facilitate disposal to VCT by VCT-in-liquidation
Income Tax Act 2007 (2007 c 3) | Legislation

317  Power to facilitate disposal to VCT by VCT-in-liquidation

(1)     Regulations may make provision authorised by subsection (2) for cases where shares in or securities of a company are acquired by a VCT from a VCT-in- liquidation.

(2)     The provision that may be made under subsection (1) for such a case is—

(a)     provision for conditions mentioned in section 274(2) (conditions for approval as a VCT) to be treated for the purposes

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