{
  "url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996",
  "json_url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996.json",
  "id": "uksi/1996/1181",
  "title": "The Gilt-edged Securities (Periodic Accounting for Tax on Interest) (Amendment No. 2) Regulations 1996",
  "short_title": "Gilt-edged Securities (Periodic Accounting for Tax on Interest) 1996",
  "long_title": "These Regulations amend the Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3224) to take account of an amendment made to section 51B of the Income and Corporation Taxes Act 1988 by paragraph 4 of Schedule 6 to the Finance Act 1996 (c. 8) which provides for interest to be charged to tax at the lower rate instead of at the basic rate in relation to the year 1996-97 and subsequent years of assessment.",
  "citation": "S.I. 1996/1181",
  "type": "uksi",
  "year": "1996",
  "number": "1181",
  "version": "current",
  "date": "1996-04-29",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996/introduction",
      "extent": null,
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    },
    {
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      "heading": "Citation, commencement and effect",
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      "url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996/regulation-2",
      "extent": null,
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    },
    {
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      "heading": "Amendments to the principal Regulations",
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      "heading": "Amendments to the principal Regulations",
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    },
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      "url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996/note",
      "extent": null,
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    }
  ],
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  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/51B"
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    },
    {
      "id": "ukpga/1996/8",
      "title": "Finance Act 1996",
      "url": "https://openlegislation.uk/finance-act-1996",
      "provisions": [
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      ]
    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/gilt-edged-securities-periodic-accounting-for-tax-on-interest-amendment-no-2-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1181",
    "retrieved_at": "2026-10-29T12:44:40.840462+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."
}