Statute
Section 319 — Income Tax Act 2007: Sections 314 to 318: supplementary
Text of the provision Official document
Sections 314 to 318: supplementary 319 1 Provision made by regulations under sections 314 to 318 applies in cases, and subject to conditions, specified by regulations.
2 Such provision may (but need not) be made so as to have effect in a particular case only for such period as may be specified by, or determined under, regulations.
3 References in sections 314 to 318 to things done by a VCT-in-liquidation include things done by a liquidator of a VCT-in-liquidation.
Official source: legislation.gov.uk
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