{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992.json",
  "id": "uksi/1992/571",
  "title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992",
  "short_title": "Income Tax (Definition of Unit Trust Scheme) 1992",
  "long_title": "These Regulations, which come into force on 31st March 1992, are made under section 469(7) of the Income and Corporation Taxes Act 1988, and make amendments to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 (S.I. 1988/267) (“the principal Regulations”).",
  "citation": "S.I. 1992/571",
  "type": "uksi",
  "year": "1992",
  "number": "571",
  "version": "current",
  "date": "1992-03-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the principal regulations",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the principal regulations",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/469"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/571",
    "retrieved_at": "2026-10-29T14:26:43.011995+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."
}