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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- Part III
- Chapter I
- Gilt-edged securities
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Changes over time for: Cross Heading: Gilt-edged securities
Version Superseded: 11/05/2001
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- 31/07/1998- Amendment
- 28/07/2000
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Gilt-edged securitiesU.K.
37 Abolition of periodic accounting.U.K.
(1)Section 51B of the Taxes Act 1988 (which enables provision to be made requiring tax on interest on gilt-edged securities to be accounted for periodically) shall cease to have effect.
(2)In consequence of subsection (1) above, in paragraph 3 of Schedule 19AB to that Act (repayment of excessive provisional payments made on self-assessment), in sub-paragraph (1C) (as inserted by Schedule 34 to the M1Finance Act 1996)—
(a)the word “or” shall be inserted at the end of paragraph (a); and
(b)paragraph (c) and the word “or" immediately preceding it shall be omitted.
(3)The preceding provisions of this section have effect in relation only to payments of interest falling due on or after such day as the Treasury may by order appoint.
Subordinate Legislation Made
P1S. 37(3) power exercised (9.3.1999): 1.4.1999 appointed by S.I. 1999/619, art. 2
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