{
  "legislation": {
    "id": "uksi/2009/2034",
    "title": "The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009",
    "short_title": "Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) 2009",
    "citation": "S.I. 2009/2034",
    "type": "uksi",
    "date": "2009-07-21",
    "revised": false,
    "unapplied_effects": 15,
    "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009",
    "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009.json"
  },
  "direction": "made_to",
  "changes": 15,
  "count": 3,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2017/1227",
      "title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
      "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/changes.json?with=uksi%2F2017%2F1227"
    },
    {
      "id": "uksi/2013/605",
      "title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013",
      "url": "https://openlegislation.uk/income-tax-removal-of-ordinary-residence-regulations-2013",
      "changes": 12,
      "outstanding": 12,
      "changes_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/changes.json?with=uksi%2F2013%2F605"
    },
    {
      "id": "uksi/2011/2951",
      "title": "The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011",
      "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-amendment-regulations-2011",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/changes.json?with=uksi%2F2011%2F2951"
    }
  ],
  "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."
}