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Section 37 of the Finance Act 1998 provides that section 51B of the Income and Corporation Taxes Act 1988 (c. 1) (periodic accounting of tax on interest on gilt-edged securities) shall be repealed in relation to payments of interest on gilt-edged securities falling due on or after such day as the Treasury may by order appoint.
This Order appoints 1st April 1999 as the day in question.
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