Statutory Instruments

1995 No. 3225

INCOME TAX

The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995

Made

11th 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 section 51B(1) to (4) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 51B was inserted by section 78(1) of the Finance Act 1995 (c. 4).