The Investment Trust (Approved Company) (Tax) Regulations 2011
Statutory Instruments
2011 No. 2999
Corporation Tax
The Investment Trust (Approved Company) (Tax) Regulations 2011
Made 14th December 2011
Coming into force 1st January 2012

The Treasury make the following regulations in exercise of the powers conferred by sections 622A, 1158(6) and 1159 of the Corporation Tax Act 2010 and section 354 of the Taxation (International and Other Provisions) Act 2010 .
2010 c. 4; new sections 1158 and 1159 were substituted by section 49 of the Finance Act 2011 (c. 11) and section 622A was inserted by section 50 of that Act.
2010 c. 8.
In accordance with sections 622A(3), 1158(8) and 1159(4) of the Corporation Tax Act 2010 and section 372(3)(b) of the Taxation (International and Other Provisions) Act 2010, a draft of these Regulations was laid before the House of Commons and approved by a resolution of that House.