{
  "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/regulation-5.json",
  "legislation": "uksi/2017/1227",
  "legislation_title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009",
  "text": "(1) Amend the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 as follows.\n(2) In Part 2, after regulation 12 insert—\n“Application of corporate interest restriction rules\n12A. For the purposes of Part 10 (Corporate Interest Restriction) of TIOPA 2010, an interest distribution is treated as not being a tax-interest expense amount of the company.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/2034, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1227/regulation/5",
    "retrieved_at": "2026-10-28T23:05:05.320462+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}