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The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994

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Modifications of sections 468O and 468P in relation to interest distributions made to or received under a trust

3.  Except in a case to which regulation 6 applies, section 468O and section 468P shall apply in relation to an interest distribution made to or received under a trust with the modifications specified in regulations 4 and 5.

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