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The Gilt-edged Securities (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996

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Statutory Instruments

1996 No. 1181

INCOME TAX

The Gilt-edged Securities (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996

Made

29th April 1996

Laid before the House of Commons

30th April 1996

Coming into force

21st May 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) and paragraph 4 of Schedule 6 to the Finance Act 1996(2), hereby make the following Regulations:

(1)

1988 c. 1; section 51B was inserted by section 78(1) of the Finance Act 1995 (c. 4) and amended by paragraph 4(1) of Schedule 6 to the Finance Act 1996 (c. 8).

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