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SCHEDULES

SCHEDULE 7U.K.Hybrid and other mismatches

PART 3 U.K.Chapter 3 mismatches: Investment trusts

8U.K.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).