# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003, Regulation 2: Interpretation


In these Regulations—
“authorised unit trust” and “unit holder” have the meanings given by section 468(6) of the Taxes Act;
“the Board” means the Commissioners of Inland Revenue;
“interest distribution” has the meaning given by section 468L(3) of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988 and references to a section number without more are references to a section of that Act;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
“unit trust scheme” has the meaning given by section 469(7) of the Taxes Act.

---
Source: https://www.legislation.gov.uk/uksi/2003/1830/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.