{
  "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-12",
  "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-12.json",
  "legislation": "uksi/2009/2034",
  "legislation_title": "The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Failure to obtain approval as an investment trust",
  "text": "No amount may be distributed as an interest distribution by a company in relation to an accounting period after the time the company is informed by the Commissioners that approval for the purposes of section 842 of ICTA is not given by them as respects that accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2011/2951",
      "affecting_title": "The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2034/regulation/12",
    "retrieved_at": "2026-10-29T03:07:48.363602+00:00"
  },
  "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."
}