Meaning of “VCT-in-liquidation"
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Finance Act 2002 Part 1 — Venture capital trusts: winding up
Power to treat VCT-in-liquidation as VCT
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Power to treat conditions for VCT approval as fulfilled with respect to VCT-in-liquidation
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Power to make provision about distributions by VCT-in-liquidation
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Power to facilitate disposals to VCT by VCT-in-liquidation
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Provision in respect of periods before and after winding-up
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Part 1: supplementary provisions and interpretation
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Back to Finance Act 2002 — full text
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