{
  "url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-2.json",
  "legislation": "ukdsi/2011/9780111516683",
  "legislation_title": "The Investment Trust (Approved Company) (Tax) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Structure of these Regulations",
  "text": "The structure of these Regulations is as follows—\nThis Part contains introductory and general provisions;\nPart 2 contains the following provisions about investment trusts—\nChapter 1 deals with applications for approval as an investment trust,\nChapter 2 deals with cases where the eligibility conditions are treated as being met,\nChapter 3 deals with the requirements to be met by investment trusts whilst approved,\nChapter 4 deals with breaches of the requirements to be met by investment trusts and subsequent withdrawal of approval,\nChapter 5 deals with an approved company treating itself as not being an investment trust;\nPart 3 contains provisions about transactions by investment trusts which are treated as entered into otherwise than in the course of a trade; and\nPart 4 contains provisions about investment trusts having interests in offshore non-reporting funds and index tracking funds, and makes consequential provision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111516683/regulation/2",
    "retrieved_at": "2026-10-30T14:52:49.907490+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."
}