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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 and shall come into force on 1st September 2009.

(2)

These Regulations have effect in relation to amounts distributed on or after 1st September 2009.