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The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996
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Statutory Instruments
1996 No. 21
INCOME TAX
The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1996
Made
9th January 1996
Laid before the House of Commons
9th January 1996
Coming into force
30th January 1996
(1)
1988 c. 1; section 51B was inserted by section 78(1) of the Finance Act 1995 (c. 4). By virtue of powers conferred on the Treasury under section 51B(3)(b) of the Income and Corporation Taxes Act 1988, the operation of Schedule 19AB to that Act was modified in relation to cases where payments of interest on relevant gilt-edged securities are made without deduction of tax to companies carrying on pension business by regulations 4 to 10 of S.I. 1995/3223.
(2)
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