{
  "url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/investment-trusts-dividends-optional-treatment-as-interest-distributions-regulations-2009/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Interest distributions not to be treated as distributions for purposes of the Tax Acts",
  "text": "An amount distributed as an interest distribution by an investment trust or prospective investment trust shall be treated for the purposes of the Tax Acts as if the amount distributed is not a distribution.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2034/regulation/7",
    "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."
}