# The Investment Trust (Approved Company) (Tax) Regulations 2011, Regulation 2: Structure of these Regulations


The structure of these Regulations is as follows—
This Part contains introductory and general provisions;
Part 2 contains the following provisions about investment trusts—
Chapter 1 deals with applications for approval as an investment trust,
Chapter 2 deals with cases where the eligibility conditions are treated as being met,
Chapter 3 deals with the requirements to be met by investment trusts whilst approved,
Chapter 4 deals with breaches of the requirements to be met by investment trusts and subsequent withdrawal of approval,
Chapter 5 deals with an approved company treating itself as not being an investment trust;
Part 3 contains provisions about transactions by investment trusts which are treated as entered into otherwise than in the course of a trade; and
Part 4 contains provisions about investment trusts having interests in offshore non-reporting funds and index tracking funds, and makes consequential provision.

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Source: https://www.legislation.gov.uk/ukdsi/2011/9780111516683/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.