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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(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.