Valid from 10/07/2003
[F2468PB[F1Regulations supplementing sections 468M to 468PA]U.K.
(1)The Board may by regulations make provision for giving effect to sections 468M to 468PA.
(2)The regulations may, in particular, include provision modifying the application of those sections in relation to interest distributions made to or received under a trust.
(3)The regulations may, in particular, include provision for the giving by officers of the Board of notices requiring trustees of authorised unit trusts to supply information and make available books, documents and other records for inspection on behalf of the Board.
(4)The regulations may—
(a)make provision in relation to times before they are made,
(b)make different provision for different cases, and
(c)make such supplementary, incidental, consequential or transitional provision as appears to the Board to be appropriate.]
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
F2Ss. 468PA, 468PB inserted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(9)