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现行 2004 No. 2199
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The Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 2004年风险投资信托(清盘及合并)(税务)规例
介绍性文本1.引用、生效和生效2.解释3.风险投资信托的清盘4.就附表15B第3(9)段而言,1992年法案第100(1)节(与1992年法案附表5C第16(2.6)(1)节第151A节(第(3)小节除外)和第151B节一起阅读。1992年法案附表5C第3(1)段。8.从清算中的VCT向风险投资信托公司转让实物投资9.风险投资信托公司合并10.董事会批准程序11个人无权根据第12条第(1)款要求救济,如有合并,70%检验,13条第(1)款,如有合并,以下第14款限制第842AA(5B)条签署解释性说明的实施
Introductory Text1.Citation, commencement and effect2.Interpretation3.Winding up of Venture Capital Trusts4.For the purposes of paragraph 3(9) of Schedule 15B, the.5.Section 100(1) of the 1992 Act (read with section 16(2).6.(1) Sections 151A (excepting subsection (3)) and 151B of the.7.(1) Paragraph 3(1) of Schedule 5C to the 1992 Act.8.Transfer of investments in specie from a VCT-in-liquidation to a venture capital trust9.Mergers of Venture Capital Trusts10.Procedure for Board’s approval11.An individual shall not be entitled to claim relief under.12.(1) Where there has been a merger, the 70% test,.13.(1) Where there has been a merger, the following paragraphs.14.Limiting the operation of section 842AA(5B)SignatureExplanatory Note
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