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The Authorised Unit Trusts (Interest Distributions) (Qualifying Investments) Order 1997
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- 1997 No. 212
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
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.
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