The present invention relates to a pharmaceutical or nutraceutical preparationcomprising a) a core containing apharmaceutically or nutraceutically active substance and a substance that actsin a modulatory manner with regard of the release ofpharmaceutically or nutraceutically active substances； and b) a controllinglayer surrounding the core comprising i) 55 to 92 % byweight based on the total weight of (meth)acrylic copolymers present in thelayer of one or a mixture of a plurality of (meth)acrylatecopolymers composed of 80 to 98 % by weight based on the weight of the(meth)acrylic copolymer of structural units derived from C1to C4 alkyl esters of (meth)acrylic acid and 2 to 20 % by weight based on theweight of the (meth)acrylic copolymer of structural unitsderived from (meth)acrylate monomers with a quaternary ammonium group in thealkyl radical； and ii) 8 to 45 % by weight basedon the total weight of (meth)acrylic copolymers present in the layer of one ora mixture of a plurality of (meth)acrylate copolymerscomposed of more than 5 to 59% by weight based on the weight of the copolymerof structural units derived from acrylic acid ormethacrylic acid and to tablets or capsules comprising same.
