{
  "url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-9",
  "json_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-9.json",
  "legislation": "uksi/2014/685",
  "legislation_title": "The Investment Transactions (Tax) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Consequential amendments",
  "text": "(1) The Investment Trust (Approved Company) (Tax) Regulations 2011 are amended as follows.\n(2) In regulation 32 (treatment of transactions carried out by investment trusts), at the end insert—\n“(3) For the purposes of this Part an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.”\n(3) Omit regulations 33 to 41.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2011/2999, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/685/regulation/9",
    "retrieved_at": "2026-10-29T00:22:42.006036+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."
}