# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994, Regulation 3: Modifications of sections 468O and 468P in relation to interest distributions made to or received under a trust


Except in a case to which regulation 6 applies, section 468O and section 468P shall apply in relation to an interest distribution made to or received under a trust with the modifications specified in regulations 4 and 5.

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Source: https://www.legislation.gov.uk/uksi/1994/2318/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.