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The Gilt-edged Securities (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996

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Statutory Instruments

1996 No. 1015

INCOME TAX

The Gilt-edged Securities (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996

Made

1st April 1996

Laid before the House of Commons

1st April 1996

Coming into force

22nd April 1996

The Treasury, in exercise of the powers conferred on them by section 51B(1) to (4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 51B was inserted by section 78(1) of the Finance Act 1995 (c. 4).

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