[101B Transfer of company's assets to venture capital trust]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[101B  Transfer of company's assets to venture capital trust]

[(1)     Where section 139 has applied on the transfer of a company's business (in whole or in part) to a company which at the time of the transfer was not a venture capital trust, then if—

(a)     at any time after the transfer the company becomes a venture capital trust by virtue of an approval for the purposes of [Part 6 of ITA 2007]; and

(b)     at the time as from which the approval has effect the company

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