{
  "url": "https://openlegislation.uk/friendly-societies-gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-regulations-1997",
  "json_url": "https://openlegislation.uk/friendly-societies-gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-regulations-1997.json",
  "id": "uksi/1997/475",
  "title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1997",
  "short_title": "Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) 1997",
  "long_title": "Schedule 19AB to the Income and Corporation Taxes Act 1988 (c. 1) (“Schedule 19AB” and “the Taxes Act” respectively) applies to an insurance company carrying on pension business; and makes provision for payments on account of tax borne by deduction and tax credits in respect of distributions received (“provisional repayments”). Schedule 19AB also makes provision determining how the amounts of provisional repayments are to be calculated.",
  "citation": "S.I. 1997/475",
  "type": "uksi",
  "year": "1997",
  "number": "475",
  "version": "current",
  "date": "1997-02-25",
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      "heading": "Introductory text",
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      "affecting": "uksi/1999/624",
      "affecting_title": "The Friendly Societies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999",
      "affecting_provisions": "reg.9"
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/475",
    "retrieved_at": "2026-10-29T12:24:27.602239+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."
}