http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/7

SCHEDULES

SCHEDULE 7Hybrid and other mismatches

PART 3Chapter 3 mismatches: Investment trusts

8

In section 259CC (interpretation of section 259CB), after subsection (3A) (as inserted by paragraph 4) insert—

3B
An “interest distribution designation” means a designation made under regulation 5(2) of the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034).