320 Meaning of “VCT-in-liquidation”
Income Tax Act 2007 (2007 c 3) | Legislation

320  Meaning of “VCT-in-liquidation”

(1)     In this Chapter “VCT-in-liquidation” means a company—

(a)     that is being wound up (whether or not under the law of a part of the United Kingdom and whether under the law of

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