# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009, Regulation 15: The reputable intermediary condition: further provisions


(1) This regulation applies for the purposes of Condition C in regulation 14.
(2) A company is subject to the EC Money Laundering Directive if it is a credit institution or financial institution as defined by Article 1 of Directive 91/308/EEC, as amended by Directive 2001/97/EC.
(3) A company is subject to equivalent non-EC provisions if it is required by the law of any country or territory which is not a member State to comply with requirements similar to those which, under Article 3 of Directive 91/308/EEC (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
(4) A country or territory is a regulated country or territory if it either is a member State or imposes requirements similar to those, which, under Article 3 of that Directive (as so amended), member States must ensure are complied with by credit institutions and financial institutions.
(5) A company is to be treated as another’s associated company if it would be so treated for the purposes of Part 11 of ICTA (see section 416 of that Act).

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Source: https://www.legislation.gov.uk/uksi/2009/2034/regulation/15 (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.