For US regulatory reasons, US Residents are not to enter this site, without the express permission of 3i Infrastructure plc, and 3i Infrastructure plc is not offering any securities or services in the United States or to US Residents through this site. (The term "US Residents" is defined in the detailed terms and conditions which are accessible by clicking on the Terms and Conditions button below). I am not a US resident (or I am, but I have 3i Infrastructure plc's express permission to use this site) and I accept the terms and conditions.
Designation of dividends as interest distributions
As an approved investment trust, the Company is permitted to designate dividends wholly or partly as interest distributions for UK tax purposes. Dividends designated as interest in this way are taxed as interest income in the hands of shareholders and are treated as tax deductible interest payments made by the Company. The Company expects to make such dividend designations in periods in which it is able to use the resultant tax deduction to reduce the UK corporation tax it would otherwise pay on the interest income it earns from its investments. The Committee decided to designate 6.5 pence of the 6.725 pence final dividend payable as an interest distribution.