# Finance Act 2021, Paragraph 8


In section 259CC (interpretation of section 259CB), after subsection (3A) (as inserted by paragraph 4) insert—
“(3B) An “interest distribution designation” means a designation made under regulation 5(2) of the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034).”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/7/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-7/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.