{
  "url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002/schedule-3/paragraph-35",
  "json_url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002/schedule-3/paragraph-35.json",
  "legislation": "asp/2002/17",
  "legislation_title": "Debt Arrangement and Attachment (Scotland) Act 2002",
  "legislation_url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002",
  "path": "schedule/3/paragraph/35",
  "kind": "paragraph",
  "number": "35",
  "heading": "Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3225)",
  "text": "In Regulation 9(5) of the Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995, for “poinding” there is substituted “ attachment ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2002/17/schedule/3/paragraph/35",
    "retrieved_at": "2026-10-29T20:16:56.910761+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}