Statute
Section 259 — Income Tax Act 2007: Venture capital trusts and VCT approvals
Text of the provision Official document
Venture capital trusts and VCT approvals 259 1 In this Part “ venture capital trust ” means a company which—
a is not a close company, and b is for the time being approved for the purposes of this Part by the Commissioners for Her Majesty's Revenue and Customs (see Chapter 3), and “ VCT ” means a venture capital trust.
2 In this Part “ VCT approval ” means an approval of a company for the purposes of this Part.
Official source: legislation.gov.uk
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