http://www.legislation.gov.uk/uksi/1995/3225/contents/made
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
Income tax
Tax
King's Printer of Acts of Parliament
2017-05-04
INCOME TAX
Section 51A(1) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”), inserted by section 77 of the Finance Act 1995 (“the 1995 Act”), provides that, in certain circumstances, interest on gilt-edged securities shall be paid without deduction of income tax and that the interest so paid shall be chargeable under Case III of Schedule D. Section 51B of the 1988 Act, inserted by section 78(1) of the 1995 Act, provides that the Treasury may by regulations provide for persons to whom payments of interest on gilt-edged securities are made without deduction of tax to make periodic returns to an officer of the Commissioners of Inland Revenue. These Regulations exercise the powers conferred on the Treasury by section 51B of the 1988 Act in relation to Lloyd’s Underwriters.
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.8(4)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(a)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.11(5)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(b)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.12(10)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(c)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.5(1)
(2)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
regs.3
4
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.5(2A)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
reg. 5
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.7(2)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
reg. 6
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.8(4)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(a)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.11(5)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(b)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.12(10)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
reg.2(2)(c)
(3)
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.5(1)
(2)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
regs.3
4
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.5(2A)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
reg. 5
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg.7(2)
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996
reg. 6
The Lloyd's Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg. 2(1)
The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997
reg. 7(2)(b)
reg. 1
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
reg. 2(1)
The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001
art. 520
art. 1
1995 No. 3225
INCOME TAX
The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 51B(1) to (4) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: