{
  "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-18",
  "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "The residence condition: declarations",
  "text": "(1) A declaration for the purposes of regulation 17 must—\n(a) be in such form as may be required or authorised by the Commissioners;\n(b) be made in writing to the investment trust or prospective investment trust making the interest distribution in question; and\n(c) contain any details or undertakings required by paragraphs (2) to (4).\n(2) A declaration made for the purposes of condition A or B in regulation 17 must contain—\n(a) the name and principal residential address of the person making it; and\n(b) an undertaking that the investment trust or prospective investment trust will be notified by that person if the person becomes ordinarily resident in the United Kingdom.\n(3) A declaration made for the purposes of condition C in regulation 17 must contain the name of the deceased and the principal residential address of the deceased immediately before the time at which the deceased died.\n(4) A declaration made for the purposes of condition D or E in regulation 17 must contain—\n(a) the names and principal residential addresses of the trustees of the trust or, in the case of a trustee which is a company, the name of the company and the address of its registered or principal office;\n(b) the names and principal residential addresses of the beneficiaries of the trust or, in the case of a beneficiary which is a company, the name of the company and the address of its registered or principal office; and\n(c) an undertaking that the trustees of the trust will notify the investment trust or prospective investment trust if—\n(i) they become resident in the United Kingdom,\n(ii) any beneficiary of the trust named in the declaration becomes ordinarily resident or, in the case of a company, resident in the United Kingdom, or\n(iii) any person who becomes a beneficiary of the trust after making the declaration either is at the time of becoming a beneficiary, or subsequently becomes, ordinarily resident or, in the case of a company, resident in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "uksi/2013/605",
      "affecting_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2013/605",
      "affecting_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2013/605",
      "affecting_title": "The Income Tax (Removal of Ordinary Residence) Regulations 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2034/regulation/18",
    "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."
}