# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994, 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


(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1994/2318/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-1994/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.