# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 and shall come into force on 7th August 2003.
(2) These Regulations have effect in relation to interest distributions made on or after 16th October 2002.

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Source: https://www.legislation.gov.uk/uksi/2003/1830/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.