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The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009
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The reputable intermediary condition: further provisions
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15.—(1) This regulation applies for the purposes of Condition C in regulation 14.
(2) A company is subject to the EC Money Laundering Directive if it is a credit institution or financial institution as defined by Article 1 of Directive 91/308/EEC(1), as amended by Directive 2001/97/EC(2).
(3) A company is subject to equivalent non-EC provisions if it is required by the law of any country or territory which is not a member State to comply with requirements similar to those which, under Article 3 of Directive 91/308/EEC (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
(4) A country or territory is a regulated country or territory if it either is a member State or imposes requirements similar to those, which, under Article 3 of that Directive (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
(5) A company is to be treated as another’s associated company if it would be so treated for the purposes of Part 11 of ICTA (see section 416 of that Act).
(1)
OJ L 166, 28.6.1991, p.77-83.
(2)
OJ L 344, 28.12.2001, p.77-82.
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