Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Gilt-edged securities
37 Abolition of periodic accounting.
(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.
F1(2)
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(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.