# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act;
“the Board” means the Commissioners of Inland Revenue;
“interest distribution” has the meaning given by section 468L(3) of the Taxes Act;
“section 468O” and “section 468P” mean section 468O and section 468P respectively of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act.

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Source: https://www.legislation.gov.uk/uksi/1994/2318/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.