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Investment trusts: regulations

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The Investment Trust (Approved Company) (Tax) Regulations, SI 2011/2999, give effect to changes announced following consultation on modernisation of the tax rules for investment trusts to reflect changes in the investment management industry. 

The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations, SI 2011/2951, make minor changes to the ‘interest streaming’ regulations following changes to the process for approval of companies as investment trusts.