# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009, Introduction: Introductory text


Income Tax
Corporation Tax
Made 21st July 2009
Laid before the House of Commons 23rd July 2009
Coming into force 1st September 2009
The Treasury make the following Regulations in exercise of the powers conferred by section 45 of the Finance Act 2009.

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Source: https://www.legislation.gov.uk/uksi/2009/2034/introduction (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.