- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations, which come into force on 22nd March 1992, are made undersection 129(4) of the Income and Corporation Taxes Act 1988 (“Section 129”). They amend the Income Tax (Stock Lending) Regulations 1989 (S.I. 1989/1299, amended byS.I. 1990/2552) (“the principal Regulations”) in consequence of the merger of the London International Financial Futures Exchange and the London Traded Options Market of the London Stock Exchange to form the London International Financial Futures and Options Exchange (“LIFFE”). The Regulations specify the conditions which must be fulfilled before the relief from income tax and capital gains tax conferred by section 129 and by section 271(9) of the Taxation of Chargeable Gains Act 1992 (formerly section 149B(9) of the Capital Gains Tax Act 1979) can apply to transfers of securities to members of LIFFE.
Regulation 1 provides for citation and commencement and regulation 2 for interpretation.
Regulation 3 inserts new definitions in regulation 2(1) of the principal Regulations.
Regulation 4 amends regulation 4 of the principal Regulations so as to provide that the tax reliefs mentioned above shall not apply to transfers of United Kingdom equity securities to members of LIFFE unless the conditions specified in regulation 6A are fulfilled.
Regulation 5 inserts a new regulation 6A specifying the conditions in question, and a new regulation 6B containing definitions relating to those conditions.
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