# The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003, Regulation 8: Information to be provided to the Board — interest distributions made without deduction of tax


The Board may by notice require the trustees of an authorised unit trust, within such time (not being less than 14 days) as may be provided by the notice, to supply them with such information (including copies of any relevant books, documents or other records) as they may reasonably require for the purpose of determining whether, having regard to section 468M, section 468O and section 468P, interest distributions were properly made by that authorised unit trust without deduction of tax.

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Source: https://www.legislation.gov.uk/uksi/2003/1830/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.