{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "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",
  "text": "(1) 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.\n(2) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2318/regulation/6",
    "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."
}