Regulation 6 Modification of section 468O in case where interest distribution made to or received under a trust is income of a person other than the trustees

This regulation applies in any case where the whole of an interest distribution made to or received under a trust is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust.

Where this regulation applies, section 468O and section 468P shall apply as if references to a unit holder in section 468O were references to the person referred to in paragraph (1) above.