{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/introduction.json",
  "legislation": "uksi/1994/2318",
  "legislation_title": "The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 5th September 1994\nLaid before the House of Commons 6th September 1994\nComing into force 27th September 1994\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 468O(3) and (4) and 468P(8) and (9) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; sections 468O and 468P were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2318/introduction",
    "retrieved_at": "2026-10-29T13:26:41.921037+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."
}