{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Modification of section 468O in cases where an interest distribution made to or received under a trust is income of a person other than the trustees",
  "text": "(1) This regulation applies in any case where the whole of an interest distribution made to or received under a trust (other than a unit trust scheme) 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.\n(2) Where this regulation applies, sections 468M, 468O and 468PA shall apply as if references to a unit holder in those sections were references to the person referred to in paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1830/regulation/7",
    "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."
}