{
  "url": "https://openlegislation.uk/authorised-unit-trusts-interest-distributions-qualifying-investments-order-1997/introduction",
  "json_url": "https://openlegislation.uk/authorised-unit-trusts-interest-distributions-qualifying-investments-order-1997/introduction.json",
  "legislation": "uksi/1997/212",
  "legislation_title": "The Authorised Unit Trusts (Interest Distributions) (Qualifying Investments) Order 1997",
  "legislation_url": "https://openlegislation.uk/authorised-unit-trusts-interest-distributions-qualifying-investments-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 3rd February 1997\nLaid before the House of Commons 4th February 1997\nComing into force 25th February 1997\nThe Treasury, in exercise of the powers conferred on them by section 468L(13) and (14) of the Income and Corporation Taxes Act 1988, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 468L was inserted by paragraph 2 of Schedule 14 to the Finance Act 1994 (c. 9) and amended by paragraph 11 of Schedule 6, and paragraph 26 of Schedule 14, to the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/212/introduction",
    "retrieved_at": "2026-10-29T12:26:42.856075+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}