Statute
Section 283 — Income Tax Act 2007: Time as from which VCT approval has effect
Text of the provision Official document
Time as from which VCT approval has effect 283 1 A VCT approval has effect as from the time specified in the approval.
2 That time, if it falls before the time when the VCT approval is given, must be no earlier than the time when the application was made.
3 If the Commissioners for Her Majesty's Revenue and Customs give a VCT approval, they may stipulate that the approval is to have effect as from the time when the application for the approval was made or any subsequent time.
Official source: legislation.gov.uk
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