{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act;\n“the Board” means the Commissioners of Inland Revenue;\n“interest distribution” has the meaning given by section 468L(3) of the Taxes Act;\n“section 468O” and “section 468P” mean section 468O and section 468P respectively of the Taxes Act;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988;\n“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 468L, 468M and 468N were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2318/regulation/2",
    "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."
}