http://www.legislation.gov.uk/uksi/1995/3221/regulation/6/made
The Income Tax (Manufactured Interest) (Amendment) Regulations 1995
Income tax
Tax
King's Printer of Acts of Parliament
2016-05-23
INCOME TAX
Section 82(2) of the Finance Act 1995 inserts in Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”) a new paragraph (“3A”) which provides that, with effect from a day to be appointed by the Treasury, manufactured interest on gilt-edged securities shall be paid without deduction of tax. The appointed day is 2nd January 1996 (S.I. 1995/2933 (C.63)).
The Income Tax (Manufactured Interest) (Amendment) Regulations 1995
Regulations
The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997
Sch. 2
reg. 4
reg. 1
Amendments to the principal Regulations6
Part II of the principal Regulations (comprising regulation 5) shall be omitted.