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The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999

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Statutory Instruments

1999 No. 624

INCOME TAX

The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999

Made

9th March 1999

Laid before the House of Commons

9th March 1999

Coming into force

30th March 1999

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 section 121 of the Finance Act 1993(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 was amended by paragraph 4 of Schedule 6 to the Finance Act 1996 (c. 8) and by section 37(6) of the Finance (No. 2) Act 1997 (c. 58).

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