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The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994

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2.  In these Regulations unless the context otherwise requires—

  • “authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act;

  • “the Board” means the Commissioners of Inland Revenue;

  • “interest distribution” has the meaning given by section 468L(3)(1) of the Taxes Act;

  • “section 468O” and “section 468P” mean section 468O and section 468P respectively of the Taxes Act;

  • “the Taxes Act” means the Income and Corporation Taxes Act 1988;

  • “the Tax Acts” has the meaning given by section 831(2) of the Taxes Act.


Sections 468L, 468M and 468N were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994.

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