Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Stock Lending) (Amendment) Regulations 1995 and shall come into force on 19th June 1995.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Income Tax (Stock Lending) (Amendment) Regulations 1995
Section 2Interpretation
In these Regulations “the principal Regulations ” means the Income Tax (Stock Lending) Regulations 1989 and “regulation” means a regulation of those Regulations.
Section 3Amendments to the principal Regulations
In regulation 2(1), in the definition of “other United Kingdom securities” , for the word “Third” there shall be substituted the words “Alternative Investment”.
Section 4Amendments to the principal Regulations
In regulation 6A(1)(k)(i) , for the words “required as a hedge against the likelihood of his having to deliver” there shall be substituted the words “required to be sold as a hedge against the likelihood of his having to receive”.
4 sections
Cite this legislation
The Income Tax (Stock Lending) (Amendment) Regulations 1995 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1995-1283
Contains public sector information licensed under the Open Government Licence v3.0.
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