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1.—(1) These Regulations may be cited as the Deposit-takers (Interest Payments) (Discretionary or Accumulation Trusts) Regulations 1995 and shall come into force on 14th June 1995.
(2) These Regulations shall have effect with respect to any payment of interest made on or after 6th April 1996 by a deposit-taker in respect of a deposit made before 6th April 1995 where the interest is income arising to the trustees of a discretionary or accumulation trust.
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