Provision made by regulations under sections 314 to 318 applies in cases, and subject to conditions, specified by regulations.

Such provision may (but need not) be made so as to have effect in a particular case only for such period as may be specified by, or determined under, regulations.

References in sections 314 to 318 to things done by a VCT-in-liquidation include things done by a liquidator of a VCT-in-liquidation.