{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-3.json",
  "legislation": "uksi/2003/1830",
  "legislation_title": "The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Modification of sections 468M(1)(a), 468O and 468P in relation to interest distributions made to or received under a trust",
  "text": "Except in a case to which regulation 7 applies, section 468M(1)(a), section 468O and section 468P shall apply in relation to an interest distribution made to or received under a trust (other than a unit trust scheme) with the modifications specified in regulations 4, 5 and 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 468M(1)(a) was substituted by section 203 of the Finance Act 2003."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 468O and section 468P were inserted by paragraph 2 of Schedule 14 to the Finance Act 1994 and amended by section of and paragraph/Part of Schedule to the Finance Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1830/regulation/3",
    "retrieved_at": "2026-10-29T06:15:31.428732+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."
}