# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003, Regulation 4: Modification of sections 468M(1)(a), 468O and 468P in relation to interest distributions made to or received under a trust


In section 468M(1)(a) after the word “company” insert the words “except where the company is the trustee of the trust to which or under which the interest distribution is made or received,”.

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Source: https://www.legislation.gov.uk/uksi/2003/1830/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.