# The Authorised Unit Trusts (Interest Distributions) (Qualifying Investments) Order 1997, Note: 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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Source: https://www.legislation.gov.uk/uksi/1997/212/note (the official version)
Page: https://openlegislation.uk/authorised-unit-trusts-interest-distributions-qualifying-investments-order-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.