318 Power in respect of periods before and after winding up
Income Tax Act 2007 (2007 c 3) | Legislation

318  Power in respect of periods before and after winding up

(1)     Any power under sections 314 to 317 to make provision in relation to a VCT- in-liquidation includes power to make corresponding or similar provision in relation to—

(a)     a company for whose winding up an application has been made to a court and which is not a VCT-in-liquidation

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