Policy paper

Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers

This tax information and impact note deals with limits the scope of an anti-abuse rule relating to share buy-backs by Venture Capital Trusts announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Income Tax: Venture Capital Trusts - limiting the effect of anti-abuse provisions on commercial mergers

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Legislation will be introduced in Finance Bill 2017-18 to modify section 264A Income Tax Act 2007.

Published 22 November 2017