The Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995

Introductory Text
1.Citation and commencement
2.Interpretation
3.Relevant companies
4.Requirement to make returns
5.Return periods and due date for returns
6.Amounts to be shown on returns made by resident companies
7.Amounts to be shown on returns made by non-resident companies
8.Amounts of excess gilt interest and aggregate amount of excess gilt interest received
9.Tax for which relevant company accountable
10.Set off of tax against tax payable in accordance with Schedule 16
11.Set off against tax for previous return periods
12.Carry forward of tax on excess gilt interest paid
13.Payments on account and special returns—relevant companies other than building societies
14.Payments on account and special returns—relevant companies which are building societies
15.Consequences of set off
16.Payment of tax
17.Collection proceedings following claims
18.Assessments and due date of tax
19.Interest payable on amounts of tax unpaid
20.Interest payable where payment on account excessive
21.Saving
Signature
Explanatory Note