UK Statutory Instrument SI 2009/2034 United Kingdom

The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.022 Notification of interest distributions made without deduction of tax Regulated
  • Notify HMRC of interest distributions made without tax deductionTrader
s.023 Duty to keep and preserve records Regulated
  • Keep and preserve records related to interest distributions for 6 yearsTrader
21 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Structure of these Regulations
s.003 Interpretation
s.004 Circumstances in which dividends may be treated as interest distributions
s.005 Treatment of dividends as interest distributions
s.006 Notification of designation of dividends as interest distributions
s.007 Interest distributions not to be treated as distributions for purposes of the Tax Acts
s.008 Qualifying interest income
s.009 Qualifying interest income: further provisions
s.010 Interest distributions: effect for investment trust or prospective investment trust
s.011 Interest distributions: effect for recipients
s.012 Failure to obtain approval as an investment trust
s.013 Duty to deduct tax from interest distributions: general
s.014 The reputable intermediary condition
s.015 The reputable intermediary condition: further provisions
s.016 The reputable intermediary condition: consequences of reasonable but incorrect belief
s.017 The residence condition
s.018 The residence condition: declarations
s.019 References to beneficiaries in regulations 17 and 18
s.020 Interest distributions: declarations and position of investment trust or prospective investment trust
s.021 Information relating to distributions

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.