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

Amendments to the principal Regulations

3.  In regulation 5(1)—

(a) for the words “paragraph (2)” there shall be substituted the words “paragraphs (2) and (2A)”;

(b) for the words “basic rate” there shall be substituted the words “lower rate”.