# The Investment Trust (Approved Company) (Tax) Regulations 2011, Regulation 1: Citation, commencement and effect


(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.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111516683/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.