# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011, Introduction: Introductory text


Corporation Tax
Made 8th December 2011
Laid before the House of Commons 9th December 2011
Coming into force 1st January 2012
The Treasury make the following Regulations in exercise of the powers conferred by section 45(1) to (3) of the Finance Act 2009.

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Source: https://www.legislation.gov.uk/uksi/2011/2951/introduction (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.