# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 38: Authorised unit trusts: interest distributions

Extent: E+W+S+N.I.

(1) Amend section 468L (interest distributions) as follows.
(2) In subsection (12C)—
(a) in the definition of “collective investment scheme” for “75 of the Financial Services Act 1986” substitute “235 of the Financial Services and Markets Act 2000”;
(b) in the definition of “open-ended investment company” for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”.
(3) In subsection (12F)—
(a) in paragraph (a) for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”;
(b) in paragraph (c) for “75(3)(a)” substitute “235(3)(a)”.

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Source: https://www.legislation.gov.uk/uksi/2001/3629/article/38 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

