The Investment Trust (Approved Company) (Tax) (Amendment) Regulations 2013
These Regulations amend the Investment Trusts (Approved Company) (Tax) Regulations 2011 which make provisions in relation to the approval of companies as investment trusts for the purposes of section 1158 of the Corporation Tax Act 2010 (c. 4) and provisions in relation to the requirements to be met by investment trusts whilst approved and the treatment of transactions entered into by investment trusts.