http://www.legislation.gov.uk/uksi/1997/212/contents/made

The Authorised Unit Trusts (Interest Distributions) (Qualifying Investments) Order 1997

Income tax

Tax

King's Printer of Acts of Parliament

2012-04-27

INCOME TAX

This Order amends section 468L of the Income and Corporation Taxes Act 1988 (authorised unti trusts: interest distributions) by adding to the list of “qualifying investments” n subsection (9) of that section qualifying shares in an open-ended investment company which is incorporated in the United Kingdom. The Order also inserts additional subsections in section 468L containing definitions of “open-ended investment company” and other relevant terms.