# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011, Regulation 4: Amendment of regulation 12 (failure to obtain approval as an investment trust)


For regulation 12 (failure to obtain approval as an investment trust) substitute—
“12. No amount may be distributed as an interest distribution by a company in relation to an accounting period for which the company is not approved, or is treated as not having been approved, in accordance with regulations made under section 1159 of the Corporation Tax Act 2010.”.

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Source: https://www.legislation.gov.uk/uksi/2011/2951/regulation/4 (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.