The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009
PART 1
1Citation, commencement and effect
2Structure of these Regulations
3Interpretation
PART 2
4Circumstances in which dividends may be treated as interest distributions
5Treatment of dividends as interest distributions
6Notification of designation of dividends as interest distributions
7Interest distributions not to be treated as distributions for purposes of the Tax Acts
8Qualifying interest income
9Qualifying interest income: further provisions
10Interest distributions: effect for investment trust or prospective investment trust
11Interest distributions: effect for recipients
12Failure to obtain approval as an investment trust
PART 3
Duty to deduct tax interest distributions
13Duty to deduct tax from interest distributions: general
The reputable intermediary condition
14The reputable intermediary condition
15The reputable intermediary condition: further provisions
16The reputable intermediary condition: consequences of reasonable but incorrect belief
The residence condition
17The residence condition
18The residence condition: declarations
19References to beneficiaries in regulations 17 and 18
20Interest distributions: declarations and position of investment trust or prospective investment trust
PART 4
21Information relating to distributions
22Notification of interest distributions made without deduction of tax
23Duty to keep and preserve records
2009 No. 2034
Income Tax
Corporation Tax

The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009

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 of the Finance Act 20091.