Citation, commencement and effectU.K.
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Investment Trust (Approved Company) (Tax) Regulations 2011 and come into force on 1 January 2012.
(2) Subject to paragraph (3), these Regulations have effect in relation to accounting periods beginning on or after 1 January 2012.
(3) Regulations 43, 45 and 46 have effect in relation to disposals made on or after 1 January 2012.