{
  "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003.json",
  "id": "uksi/2003/1831",
  "title": "The Open-ended Investment Companies (Tax) (Amendment) Regulations 2003",
  "short_title": "Open-ended Investment Companies (Tax) 2003",
  "long_title": "These Regulations amend the Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154) in consequence of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 (S.I. 2003/1830) replacing the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994 (S.I. 1994/2318). These Regulations substitute a new regulation 28 which provides that the provisions of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 have effect in relation to open-ended investment companies as they have effect in relation to authorised unit trusts with the modifications specified.",
  "citation": "S.I. 2003/1831",
  "type": "uksi",
  "year": "2003",
  "number": "1831",
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  "date": "2003-07-17",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/introduction",
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    },
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      "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/regulation-1",
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      "heading": "Amendment to the Open-ended Investment Companies (Tax) Regulations 1997",
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    },
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      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/1831/pdfs/uksi_20031831_en.pdf"
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  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2006/964",
      "affecting_title": "The Authorised Investment Funds (Tax) Regulations 2006",
      "affecting_provisions": "reg. 111"
    }
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      "title": "Finance Act 1995",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1831",
    "retrieved_at": "2026-10-29T06:15:29.207328+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."
}