{
  "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-6",
  "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Notification of designation of dividends as interest distributions",
  "text": "If a company makes a designation under regulation 5, the application by the company for approval as an investment trust under section 842 of ICTA (investment trusts) as respects the accounting period to which the designation relates must include details of the total amount distributed, or to be distributed, as interest distributions in respect of the accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 842 was amended by section 117(1) of the Finance Act 1988 (c. 39), section 55 of the Finance Act 1990 (c. 29), paragraph 14(55) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 8 of Schedule 17 to the Finance Act 1994 (c. 9), paragraph 4(7) of Schedule 9, paragraph 56 of Schedule 25 and Part 3(2) of Schedule 40 to the Finance Act 2002 (c. 23), section 45(4) of the Finance Act 2004 (c. 12), paragraph 228 of Schedule 1 to the Income Tax Act 2007 (c. 3), and section 57(3) of, and paragraph 7(9) of Schedule 26 to, the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "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/6",
    "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."
}