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The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 1830
- Regulation 3
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Modification of sections 468M(1)(a), 468O and 468P in relation to interest distributions made to or received under a trust
3. Except in a case to which regulation 7 applies, section 468M(1)(a)(1), section 468O and section 468P(2) shall apply in relation to an interest distribution made to or received under a trust (other than a unit trust scheme) with the modifications specified in regulations 4, 5 and 6.
(1)
Section 468M(1)(a) was substituted by section 203 of the Finance Act 2003.
(2)
Section 468O and section 468P were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994 and amended by section of and paragraph/Part of Schedule to the Finance Act 2003.
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