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In force since 2014-08-12, as the publisher states.
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2014 No. 1929 Income Tax The Venture Capital Trust (Amendment) Regulations 2014 Made 21st July 2014 Laid before the House of Commons 22nd July 2014 Coming into force 12th August 2014 The Treasury make the following Regulations in exercise of the powers conferred by sections 272(2) and (3) and 284 of the Income Tax Act 2007.
Propose a changeThese Regulations may be cited as the Venture Capital Trust (Amendment) Regulations 2014 and come into force on 12th August 2014.
Propose a change(1) The Venture Capital Trust Regulations 1995 are amended as follows. (2) In paragraph (1) of regulation 2 (interpretation) for the definition of “investor” substitute— “investor” means a person— who holds or has held shares in a company which is or has been a trust company, or for whom a nominee holds or has held shares in a company which is or has been a trust company; . (3) In regulation 9 (certificate to be given to investor)— (a) in paragraph (1)— (i) for “individual” substitute “investor (who is an individual)”, and (ii) after “whom” insert “(or to whose nominee)”, (b) in paragraph (2)(c) after “him” insert “(or to his nominee)”, and (c) in paragraph (3)(a) after “investor” insert “(or to his nominee)”. (4) For paragraph (1) of regulation 24 (information to be provided to the Board) substitute— (1) The Board may by notice require— (a) any company which is or has been a trust company, (b) any investor, or (c) any nominee for an investor, within such period as may be specified in the notice, to furnish them with such information as they may reasonably require for the purposes of Part 6 or these Regulations. . (5) For paragraph (1) of regulation 25 (inspection of records by officer of the Board) substitute— (1) The Board may by notice require— (a) any company which is or has been a trust company, (b) any investor, or (c) any nominee for an investor, within such period as may be specified in the notice, to make available for inspection by an officer of the Board authorised for that purpose such accounts, records and other information as are in that person’s possession or under that person’s control as the Board may reasonably require for the purposes of Part 6 or these Regulations. .
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