# The Open-ended Investment Companies (Tax) (Amendment) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/2003/1831/note (the official version)
Page: https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.