# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009, Regulation 2: Structure of these Regulations


The structure of these Regulations is as follows—
this Part contains preliminary provisions;
Part 2 deals with the optional treatment of dividends as interest distributions;
Part 3 deals with the duty to deduct tax from interest distributions; and
Part 4 deals with information and record keeping relating to distributions.

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Source: https://www.legislation.gov.uk/uksi/2009/2034/regulation/2 (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.