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Statutory Instruments
INCOME TAX
Made
6th December 1995
Laid before the House of Commons
11th December 1995
Coming into force
2nd January 1996
The Treasury, in exercise of the powers conferred on them by paragraphs 1(2)(b) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), and paragraph 1(1) of Schedule 23A (definition of “approved stock lending arrangement”) was amended by paragraph 14(61) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).
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