The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011
1Citation, commencement and effect
2Amendment to the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009
3Amendment of regulation 6 (notification of designation of dividends as interest distributions)
4Amendment of regulation 12 (failure to obtain approval as an investment trust)

2011 No. 2951

Corporation Tax

The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 45(1) to (3) of the Finance Act 20091.