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Income and Corporation Taxes Act 1988
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Changes over time for: Section 468H
Version Superseded: 01/04/2006
Alternative versions:
- 03/05/1994- Amendment
- 31/07/1997- Amendment
- 31/03/2003
Point in time - 01/04/2006- Amendment
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Point in time view as at 31/03/2003. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 468H is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1468H Interpretation.U.K.
(1)This section has effect for the interpretation of sections 468I to 468R.
(2)The making of a distribution by an authorised unit trust to a unit holder includes investing an amount on behalf of the unit holder in respect of his accumulation units.
(3)In relation to an authorised unit trust—
(a)“distribution period” means a period by reference to which the total amount available for distribution to unit holders is ascertained; and
(b)“distribution accounts” means accounts showing how that total amount is computed.
(4)The distribution date for a distribution period of an authorised unit trust is—
(a)the date specified by or in accordance with the terms of the trust for any distribution for that distribution period; or
(b)if no date is so specified, the last day of that distribution period.
(5)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)Sections 468I [F3to 468Q] do not apply to an authorised unit trust which is also an approved personal pension scheme (within the meaning of Chapter IV of Part XIV).]
Textual Amendments
F1Ss. 468H-468R and cross-headings inserted (with effect in accordance with Sch. 14 para. 7 of the amending Act) by Finance Act 1994 (c. 9), Sch. 14 para. 2
F2S. 468(5) repealed (with effect in accordance with s. 36, Sch. 6 para. 8(8) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 8(1)(a), Sch. 8 Pt. 2(11), Note
F3Words in s. 468H(6) substituted (with effect in accordance with s. 36, Sch. 6 para. 8(9) of the amending Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 8(1)(b)
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