# The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009, Regulation 6: Notification of designation of dividends as interest distributions


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.

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Source: https://www.legislation.gov.uk/uksi/2009/2034/regulation/6 (the official version)
Page: https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.