284 Power to make regulations as to procedure
Income Tax Act 2007 (2007 c 3) | Legislation

284  Power to make regulations as to procedure

[(1)]     Regulations under section 272 may make provision—

(a)     as to the making of applications for VCT approvals and otherwise as to the procedure to be followed in relation to any such applications and the giving of such approvals,

[(aa)     for and in connection with the making by a company of an application to the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) for relief in respect of a breach (including

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