{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Inspection of records",
  "text": "The trustees of an authorised unit trust shall, whenever required to do so, make available for inspection by an officer of the Board authorised for that purpose, at such time as that officer may reasonably require, all such copies of books, documents or other records in their possession or under their control as may be required by the Board under regulation 8.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "saved (prosp)",
      "affecting": "uksi/2003/3297",
      "affecting_title": "The Reporting of Savings Income Information Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1830/regulation/9",
    "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."
}