{
  "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011/introduction.json",
  "legislation": "uksi/2011/2951",
  "legislation_title": "The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 8th December 2011\nLaid before the House of Commons 9th December 2011\nComing into force 1st January 2012\nThe Treasury make the following Regulations in exercise of the powers conferred by section 45(1) to (3) of the Finance Act 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2951/introduction",
    "retrieved_at": "2026-10-29T01:47:56.380008+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."
}