{
  "url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-33",
  "json_url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Meaning of “investment transaction”",
  "text": "For the purposes of this Part an investment transaction means—\n(a) any transaction in stocks and shares,\n(b) any transaction in a relevant contract (see regulations 34 to 40),\n(c) any transaction which results in an investment trust becoming a party to a loan relationship or a related transaction in respect of a loan relationship (see regulation 39),\n(d) any transaction in units in a collective investment scheme (see regulation 40),\n(e) any transaction in securities of any description not falling within paragraphs (a) to (d),\n(f) any transaction consisting in the buying or selling of any foreign currency, or\n(g) any transaction in a carbon emission trading product (see regulation 41).",
  "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/33",
    "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."
}